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 2006The ECJ has released its judgment in the joined cases of Optigen Ltd, Fulcrum Electronics Ltd, and Bond House Systems Ltd.This Business Brief article— — Outlines the decision of the Court. — 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. — Provides a telephone number for businesses (and their advisers) who think they might be affected by this case.BackgroundThe joined cases were referred to the ECJ by the UK High Court by agreement between all parties, as they involved a fundamental and untested principle of EU VAT law. The High Court cases followed decisions by two independent VAT and Duties Tribunals concerning Missing Trader
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—
— Outlines the decision of the Court.
— 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.
— Provides a telephone number for businesses (and their advisers) who think they might be affected by this case.
The joined cases were referred to the ECJ by the UK High Court by agreement between all parties, as they involved a fundamental and untested principle of EU VAT law. The High Court cases followed decisions by two independent VAT and Duties Tribunals concerning Missing Trader
**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.