This case concerns certain issues that arise in this litigation in which around 340 claimants seek to establish that they are entitled to demand, or to have, VAT invoices from Royal Mail, for a period spanning several decades. The actions derive from the fact that until 2009 it was generally assumed that VAT was not chargeable on the postal services provided by Royal Mail because the services were exempt. On 23 April 2009 the Court of Justice of the European Union (CJEU) ruled in TNT that whilst the universal postal service was exempt, arrangements that were outside the universal service or individually negotiated were not. It took almost 2 years for UK legislation to be brought into line.
Source: EY
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