BB/12C/98 Overseas businesses established in the UK through agenciesBusiness Brief, Issue 12. 21 May 1998This business brief explains the implications of decisions by the European Court of Justice (ECJ) in the case of C & E Comrs v DFDS A/S (C-280/95) [1997] STC 384 [Part V11], and the High Court in C & E Comrs v Chinese Channel (Hong Kong) Ltd [1998] STC 347 [Part V10], for businesses established overseas which carry on business in the UK through agencies.BackgroundBusiness Brief 26/96 [BB/26C/96] outlined the case of WH Payne & Co v C & E Comrs [1995] V & DR 490 [Part V12]. The tribunal commented that treating a person who carries on a business in a country through a branch or agency as having an establishment in that country (VATA 1994 s 9(5)(a)) was inconsistent with Directive 77/388/EEC art 9. The business brief explained that Customs and Excise did not agree that the UK's “branch or agency” provisions were inconsistent with EC law. Customs would, therefore, continue to regard companies established overseas, which carried on a business through a branch or agency in
Business Brief, Issue 12. 21 May 1998
This business brief explains the implications of decisions by the European Court of Justice (ECJ) in the case of C & E Comrs v DFDS A/S (C-280/95) [1997] STC 384 [Part V11], and the High Court in C & E Comrs v Chinese Channel (Hong Kong) Ltd [1998] STC 347 [Part V10], for businesses established overseas which carry on business in the UK through agencies.
Business Brief 26/96 [BB/26C/96] outlined the case of WH Payne & Co v C & E Comrs [1995] V & DR 490 [Part V12]. The tribunal commented that treating a person who carries on a business in a country through a branch or agency as having an establishment in that country (VATA 1994 s 9(5)(a)) was inconsistent with Directive 77/388/EEC art 9. The business brief explained that Customs and Excise did not agree that the UK's “branch or agency” provisions were inconsistent with EC law. Customs would, therefore, continue to regard companies established overseas, which carried on a business through a branch or agency in
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.