Application ECJ C-108/19 – Goods despatched from warehouse in Netherlands delivered to UK customers whether goods despatched or transported “by or on behalf of the supplier”

FTT – Healthspan Ltd v Revenue & Customs (VAT – goods despatched from warehouse in Netherlands delivered to UK customers)

The FTT has followed the ECJ in KrakVet in regard to goods despatched by or on behalf of the seller. Supplies delivered to UK customers are therefore subject to UK VAT. Of course, in light of subsequent legislative changes, the precise legal argument here is no longer applicable.

Source Baillii.org

See also ECJ C-108/19 (Krakvet sp. z o.o. sp.k.) – Order – Distance sales where customer arranges transport