Value added tax

07 December 2012

Issue: 7541 / Categories: Case law , Law digest , In Court

Daimler AG v Skatteverket; Widex A/S v Skatteverket: C-318/11 and C-319/11 [2012] All ER (D) 298 (Nov)

A taxable person for VAT established in one member state and carrying out in another member state only technical testing or research work, not including taxable transactions, could not be regarded as having in that other member state a “fixed establishment from which business transactions were effected” within the meaning of Art 1 of the Eighth Directive and Art 3(a) of Directive 2008/9.

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Firm welcomes new cohort of 29 trainee solicitors for 2025

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Four partner hires expand legal expertise in Scotland and Northern Ireland

Brabners—Ben Lamb

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Value added tax

MOVERS & SHAKERS

Birketts—trainee cohort

Keoghs—four appointments

Brabners—Ben Lamb