BB/2A/06 VAT—judgments of the ECJ in the cases of University of Huddersfield, BUPA Hospitals Limited and Halifax plcBusiness Brief, Issue 2. 27 February 2006The ECJ has released its judgments in the cases of University of Huddersfield (case C-223/03) BUPA Hospitals Limited (case C-419/02) and Halifax plc (case C-255/02).BackgroundAll three cases concerned artificial VAT avoidance schemes. In Halifax the taxpayer wished to avoid suffering irrecoverable VAT on the construction of new call centres for use in its banking business. In BUPA the taxpayer wished to avoid suffering irrecoverable VAT on the purchase of drugs for use in its healthcare business.
Business Brief, Issue 2. 27 February 2006
The ECJ has released its judgments in the cases of University of Huddersfield (case C-223/03) BUPA Hospitals Limited (case C-419/02) and Halifax plc (case C-255/02).
All three cases concerned artificial VAT avoidance schemes. In Halifax the taxpayer wished to avoid suffering irrecoverable VAT on the construction of new call centres for use in its banking business. In BUPA the taxpayer wished to avoid suffering irrecoverable VAT on the purchase of drugs for use in its healthcare business.
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