Value added tax

RCI Europe v Revenue and Customs Commissioners C-37/08 [2009] All ER (D) 25 (Sep)

The question arose as to which place was, within the meaning of Art 9(2)(a) of the Sixth Council Directive 77/388/EEC (on the harmonisation of the laws of the member states relating to turnover taxes—common system of value added tax:

uniform basis of assessment), the place of supply of the services provided by an association whose business consisted in organising the exchange between its members of their holiday usage rights in timeshare accommodation, in return for which that association received enrolment, annual subscription and exchange fees from its members.

The court ruled that the place would be where the property in respect of which the member concerned held timeshare usage rights was situated.

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Value added tax

Issue: 7384 / Categories: Case law , Tax , Law digest

RCI Europe v Revenue and Customs Commissioners C-37/08 [2009] All ER (D) 25 (Sep)

The court ruled that the place would be where the property in respect of which the member concerned held timeshare usage rights was situated.

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Value added tax

MOVERS & SHAKERS

Gibson Dunn—Richard Surtees

Laytons ETL—Alec Cameron

Muckle LLP—Roland Fairlamb