In Zipvit Ltd v HMRC [2020] UKSC 15, the Supreme Court has referred a number of questions to the Court of Justice of the European Union (CJEU) regarding the correct interpretation of Article 168 of the Principal VAT Directive, in connection with the question of whether a recipient of postal services may deduct input VAT in relation to those supplies where both parties and HMRC had mistakenly treated the supplies as exempt from VAT.
Source: rpc.co.uk
Latest Posts in "United Kingdom"
- HMRC Reopens Rejected UK VAT Group Claims Since 2021
- UK VAT Refund Claim Rules Tightened for Non-UK VAT Group Members
- Plastic Packaging Tax: Mass Balance Approach Required for Chemically Recycled Plastic by 2027
- HMRC Changes VAT Refund Claims for Non-UK VAT Group Members
- Opus Labour Services VAT Appeal on Kittel Denial Dismissed
