Judgment of the Court (Third Chamber) of 20 June 2013.
Her Majesty’s Commissioners of Revenue and Customs v Paul Newey.
Reference for a preliminary ruling: Upper Tribunal (Tax and Chancery Chamber) - United Kingdom.
Reference for a preliminary ruling - Sixth VAT Directive - Article 2(1) and Article 6(1) - Meaning of ‘supply of services’ - Supply of advertising and loan broking services - Exemptions - Economic and commercial reality of the transactions - Abusive practices - Transactions with the sole aim of obtaining a tax advantage.
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