Commentary

BB/22B/99 VAT—transfer of own goods from the UK to another EC country

Part V16 Forms and other HMRC material

BB/22B/99 VAT—transfer of own goods from the UK to another EC country

BB/22B/99 VAT—transfer of own goods from the UK to another EC country

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.

Background

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 spare parts was a deemed supply

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