Michael Hunt and Dawen Gao (Herbert Smith Freehills) examine the CJEU’s decision that puts to rest a long-running test case.
The facts
The salient facts in In Zipvit Ltd v HMRC (Case C-156/20) are as follows.
Between January 2006 and March 2010 Royal Mail made supplies of business postal services to Zipvit. The contract for these services provided that the postage charges specified as payable by Zipvit were ‘exclusive of VAT’ as the services provided then were treated according to UK domestic legislation as exempt. The contract provided that Zipvit would be liable to pay any applicable VAT in addition.
The invoices issued by Royal Mail in relation to the services were marked ‘E’ for exempt showed no sum attributable to VAT to be due and only charged Zipvit the commercial price of the services. Zipvit duly paid to Royal Mail the sums set out in the...
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Michael Hunt and Dawen Gao (Herbert Smith Freehills) examine the CJEU’s decision that puts to rest a long-running test case.
The facts
The salient facts in In Zipvit Ltd v HMRC (Case C-156/20) are as follows.
Between January 2006 and March 2010 Royal Mail made supplies of business postal services to Zipvit. The contract for these services provided that the postage charges specified as payable by Zipvit were ‘exclusive of VAT’ as the services provided then were treated according to UK domestic legislation as exempt. The contract provided that Zipvit would be liable to pay any applicable VAT in addition.
The invoices issued by Royal Mail in relation to the services were marked ‘E’ for exempt showed no sum attributable to VAT to be due and only charged Zipvit the commercial price of the services. Zipvit duly paid to Royal Mail the sums set out in the...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
