VAT

GMAC UK plc v Revenue and Customs Commissioners C-589/12, [2014] All ER (D) 28 (Sep)

The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of the first sub-paragraph of art 11C(1) of Sixth Council Directive (EEC) 77/388 (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 request had been made in proceedings between the United Kingdom Revenue and Customs Commissioners and GMAC UK plc (GMAC) concerning the amount chargeable to VAT in respect of supplies which GMAC had made pursuant to hire purchase contracts relating to motor cars.

If you are not a subscriber, subscribe now to read this content

If you are already a subscriber sign in

...or Register for two weeks' free access to subscriber content

VAT

Issue: 7623 / Categories: Case law , Law digest , In Court

GMAC UK plc v Revenue and Customs Commissioners C-589/12, [2014] All ER (D) 28 (Sep)

If you are not a subscriber, subscribe now to read this content

If you are already a subscriber sign in

...or Register for two weeks' free access to subscriber content

SourceURL:

Links:

E-newsletter Sign-Up

MOVERS & SHAKERS

Read All

HFW—Nelson Wang

HFW strengthens global insurance practice and Greater China offering with London Partner hire

Burges Salmon—David McEwing

Burges Salmon boosts Energy and Utilities practice with appointment of David McEwing

Browne Jacobson—Alexander Studholme

Browne Jacobson adds international construction arbitration partner in London push

NEWS

Read All

Former judge warns against fraud jury cuts

A former senior judge has warned peers against scrapping juries for fraud and financial crimes, ahead of the Courts and Tribunals Bill’s second reading in the House of Lords this week

NLJ this week: Practice pointers

Civil practitioners face changes spanning debt recovery, workplace harassment and possession claims, alongside guidance on insolvency challenges and children proceedings

NLJ this week: Follow the assets

Finding matrimonial wealth is as challenging as dividing it, as family disputes draw practitioners into asset tracing, offshore structures and insolvency

NLJ this week: Budget blowback

Agreement between opponents offers no guarantee that a court will approve a retrospective increase to a costs budget

NLJ this week: Climate counsel

Climate change belongs on every lawyer’s agenda, with risks extending far beyond environmental practice into commercial advice, litigation and access to justice

Error message

VAT

MOVERS & SHAKERS

HFW—Nelson Wang

Burges Salmon—David McEwing

Browne Jacobson—Alexander Studholme