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

Part V16 Forms and other HMRC material | 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 | 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)

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

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Business Briefs

BB/1B/06 VAT—company formation services with ancillary printed matter—clarification of treatment post CPP

BB/1C/06 VAT—hotel conference/function facilities—revised interpretation of law on VAT treatment

BB/2A/06 VAT—judgments of the ECJ in the cases of University of Huddersfield, BUPA Hospitals Limited and Halifax plc

BB/3A/06 VAT—implications of the Court of Appeal judgment in IDT

BB/3B/06 VAT—new version of form VAT 1614 “Option to tax land and buildings” notification form

BB/3C/06 VAT—beauty procedures performed using class 3B or 4 lasers and/or Intense Pulse Light (IPL) machines—clarification of liability

BB/4A/06 VAT—a review of the scope of the VAT-exemption for medical services

BB/4B/06 VAT—off-street car parking provided by local authorities

BB/5A/06 VAT—interim position following the Court of Session's decision in Edinburgh's Telford College

BB/6/06 VAT—hire of staff by employment bureaux: invitation to contribute to HMRC review

BB/7B/06 VAT—end of litigation in IDT Card Services Ireland Ltd (IDT)

BB/7C/06 VAT—exemption for the management of authorised collective investment schemes

BB/8B/06 VAT—clarification of the treatment of travel agent funded discounts

BB/9/06 VAT—clarification of HMRC's policy following the Court of Appeal's decision in Newnham College

BB/10/06 VAT—implementation of changes to VAT accounting rules (“reverse charge”) for businesses trading in mobile telephones, computer chips and certain other goods; and further consultation with affected businesses

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 Briefs

BB/1B/06 VAT—company formation services with ancillary printed matter—clarification of treatment post CPP

BB/1C/06 VAT—hotel conference/function facilities—revised interpretation of law on VAT treatment

BB/2A/06 VAT—judgments of the ECJ in the cases of University of Huddersfield, BUPA Hospitals Limited and Halifax plc

BB/3A/06 VAT—implications of the Court of Appeal judgment in IDT

BB/3B/06 VAT—new version of form VAT 1614 “Option to tax land and buildings” notification form

BB/3C/06 VAT—beauty procedures performed using class 3B or 4 lasers and/or Intense Pulse Light (IPL) machines—clarification of liability

BB/4A/06 VAT—a review of the scope of the VAT-exemption for medical services

BB/4B/06 VAT—off-street car parking provided by local authorities

BB/5A/06 VAT—interim position following the Court of Session's decision in Edinburgh's Telford College

BB/6/06 VAT—hire of staff by employment bureaux: invitation to contribute to HMRC review

BB/7B/06 VAT—end of litigation in IDT Card Services Ireland Ltd (IDT)

BB/7C/06 VAT—exemption for the management of authorised collective investment schemes

BB/8B/06 VAT—clarification of the treatment of travel agent funded discounts

BB/9/06 VAT—clarification of HMRC's policy following the Court of Appeal's decision in Newnham College

BB/10/06 VAT—implementation of changes to VAT accounting rules (“reverse charge”) for businesses trading in mobile telephones, computer chips and certain other goods; and further consultation with affected businesses

BB/11/06 VAT—partial exemption – higher education sector variable tuition fees

BB/12A/06 VAT—partial exemption – VAT deduction by theatres on production costs

BB/12B/06 VAT—position following the Court of Appeal judgment in Compass Contract Services Limited

BB/13A/06 VAT—three-year cap on making claims—Court of Appeal judgment in Michael Fleming t/a Bodycraft

BB/13B/06 VAT—three-year cap on making claims—Court of Appeal judgment in Conde Nast Publications Ltd

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)

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