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CJEU Hearings Taxpayer Case Ref Brief Summary

05/06/2014 Schoenimport "Italmoda" Mariano Previti

Turbu.com

Turbu.com Mobile Phone’s

C-131/13 C-163/13 C-164/13

Three joined cases concerning whether national authorities should refuse the right to deduct input VAT where it is established, on the basis of objective evidence, that there was VAT fraud in respect of the goods concerned and that the taxable person knew or should have known that he was participating therein.

Upper Tier Tribunal Appellant / Respondent Appeal from Brief Summary

04/06/2014 Westinsure Group Ltd FTT The FTT dismissed Westinsure Group's appeal and concluded that the supply of membership fees to subscribers to services provided to insurance brokers was taxable at the standard rate and therefore did not qualify for the exemption as the provision of the services of an insurance intermediary.

First Tier Tribunal Appellant / Respondent Appeal from Brief Summary

03/06/2014 RICS This case concerns the VAT treatment of magazine subscriptions.

Court Diary – Period Monday 26/05/2014 to Friday 06/06/2014

Number

38/2014