CJEU Hearings Taxpayer Case Ref Brief Summary

07/05/2014 Société Fonderie 2A C-446/13 A French case looking at the definition of the place of an intra-community supply and whether the processing of goods by a subsequent company in the member state of the customer is to be considered a supply between the country of the vendor and country of the final customer or a supply within the territory of the country of the final recipient.

07/05/2014 Nordex Food A/S C-334/13 A German case relating to export refunds on agricultural products and the detailed rules for applications.

CJEU A/G’s Opinion Taxpayer Case Ref Brief Summary

30/04/2014 Holger Forstmann Transporte C-152/13 A German case concerning the meaning of 'manufacturer' in the Council Directive 2003/96/EC in respect of the taxation of energy products and electricity.

08/05/2014 Skandia America Corporation C-7/13 A Swedish case looking into whether supplies from a company's main establishment located in a third country to a branch located within a Member State are considered taxable transactions when the branch belongs to a VAT group in the Member State.

CJEU Judgment Taxpayer Case Ref Brief Summary

30/04/2014 Nutricia NV C-267/13 A Dutch case concerning the concepts of medical treatment and beverages in respect of customs duty and whether the Combined Nomenclature is to be interpreted as also including food preparations and liquid foodstuffs administered by means of a stomach tube.

Court Diary – Period Monday 28/04/2014 to Friday 09/05/2014

Number

36/2014

2

Upper Tier Tribunal Appellant / Respondent Appeal from Brief Summary

29-30/04/2014 The "Spotting the Ball" Partnership & Others

FTT The FTT found in favour of The "Spotting the Ball" Partnership and concluded that the "Spot the Ball" game was a game of chance and therefore exempt from VAT. HMRC have appealed the decision.

06-07/05/2014 South African Tourist Board FTT The FTT concluded that income received from the South African Government was not consideration for taxable supplies and therefore related to non-business activities with no recovery of input tax allowed. The South African Tourist Board has appealed this decision.

09/05/2014 Richard Burton FTT The FTT found that a house was not constructed in the course or furtherance of Mr Burton's fishery business, as even though Mr Burton could conduct business from the newly constructed house, his business could easily operate without the new house, Mr Burton has appealed.

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