Commentary

BB/1A/06 VAT—judgment of the European Court Of Justice (ECJ) in the joined cases of Optigen Ltd, Fulcrum Electronics Ltd, and Bond House Systems Ltd (C-354/03, C-355/03 and C-484/03)

Part V16 Forms and other HMRC material

BB/1A/06 VAT—judgment of the European Court Of Justice (ECJ) in the joined cases of Optigen Ltd, Fulcrum Electronics Ltd, and Bond House Systems Ltd (C-354/03, C-355/03 and C-484/03)

BB/1A/06 VAT—judgment of the European Court Of Justice (ECJ) in the joined cases of Optigen Ltd, Fulcrum Electronics Ltd, and Bond House Systems Ltd (C-354/03, C-355/03 and C-484/03)

Business Brief, Issue 1. 18 January 2006

The ECJ has released its judgment in the joined cases of Optigen Ltd, Fulcrum Electronics Ltd, and Bond House Systems Ltd.

This Business Brief article—

  1.  

    —     Outlines the decision of the Court.

  2.  

    —     Outlines the process by which HM Revenue & Customs (HMRC) will be reviewing the application of this ruling to previous decisions made on the same principle.

  3.  

    —     Provides a telephone number for businesses (and their advisers) who think they might be affected by this

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