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VAT Tribunals: The European Dimension

Nicholas Paines QC, Monckton Chambers, who has appeared in several VAT cases in the Tribunal and the European Court of Justice, looks back at how the Tribunal has engaged with the European dimension of VAT

 
Nicholas Paines QC Monckton Chambers who has appeared in several VAT cases in the Tribunal and the European Court of Justice looks back at how the Tribunal has engaged with the European dimension of VAT
 
When I started to think about this article I expected to be able to comment on how long it had taken for any party to an appeal to the Tribunal to rely on EC law. I would not have been right. It is certainly true that early VAT decisions of the Tribunal and of the Courts on appeal approached the...

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