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VAT

22 November 2013
Issue: 7585 / Categories: Case law , Law digest , In Court
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Tulica v Agentia Nationala de Administrare Fiscala—Directia Generalia de Solutionare a Contestatilor and another case C-249/12 and C-250/12, [2013] All ER (D) 121 (Nov)

It followed from Arts 1(2) and 73 of Council Directive (EC) 2006/112 (the VAT Directive) that the principle of the common system of VAT entailed the application to goods and services of a general tax on consumption exactly proportional to their price and that the taxable amount included everything which constituted consideration obtained or to be obtained by the supplier of goods or services for transactions with the purchaser, customer or a third party. Article 78 of that Directive listed certain items which were to be included in the taxable amount, and Art 78(a) provided that VAT was not to be included in the taxable amount. In accordance with the general rule set out in Art 73, the taxable amount for the supply of goods or services for consideration was the consideration actually received for them by the taxable person. That consideration was thus the subjective value, namely, the value received. That rule should

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MOVERS & SHAKERS

Birketts—trainee cohort

Birketts—trainee cohort

Firm welcomes new cohort of 29 trainee solicitors for 2025

Keoghs—four appointments

Keoghs—four appointments

Four partner hires expand legal expertise in Scotland and Northern Ireland

Brabners—Ben Lamb

Brabners—Ben Lamb

Real estate team in Yorkshire welcomes new partner

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Charles Pigott of Mills & Reeve charts the turbulent progress of the Employment Rights Bill through the House of Lords, in this week's NLJ
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