BB/22B/99 VAT—transfer of own goods from the UK to another EC countryBusiness Brief, Issue 22. 12 October 1999Following the decision in the VAT Tribunal case of Centrax Limited v C & E Comrs [(1998) VAT Decision 15743 (Part V12)], Customs and Excise wish to clarify their policy on the VAT treatment of the transfer of own goods from the UK to another member state.BackgroundThe case concerned the VAT treatment of parts moved by Centrax from the UK to be used to repair gas turbine generators they had previously supplied and installed in Italy. Customs argued that the transfer of
Business Brief, Issue 22. 12 October 1999
Following the decision in the VAT Tribunal case of Centrax Limited v C & E Comrs [(1998) VAT Decision 15743 (Part V12)], Customs and Excise wish to clarify their policy on the VAT treatment of the transfer of own goods from the UK to another member state.
The case concerned the VAT treatment of parts moved by Centrax from the UK to be used to repair gas turbine generators they had previously supplied and installed in Italy. Customs argued that the transfer of
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