| Source: | All England Reporter |
| Publisher Citation: | [2003] All ER (D) 186 (Jan) |
| Neutral Citation: | [2003] EWHC 44 (Ch) |
| Court: | Chancery Division |
| Judge: | Sir Andrew Morritt V-C |
| Representation | Roderick Cordara QC and Paul Key (instructed by Landwell) for the appellant. |
| Nigel Pleming QC (instructed by the Solicitor of Customs & Excise) for the respondents. | |
| Judgment Dates: | 23 January 2003 |
Catchwords
Value added tax - Input tax - Taxable supplies - Adjustment - Reference to Europe - EC Sixth Directive, art 20(3) - Value Added Tax Regulations, reg 115(3).
The Case
The true construction of reg 115(3) depended on the true interpretation of art 20(3) of the Sixth Council Directive. There was no decision of the European Court of Justice as to how it was to be applied to supplies of immovable property. Accordingly the court decided to stay all further proceedings in the appeal and make a reference to Europe.
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