Commentary

RCB/39/11 VAT—the decision of the Court of Justice of the European Union in respect of HMRC v The Rank Group plc: principle of fiscal neutrality

Part V16 Forms and other HMRC material

RCB/39/11 VAT—the decision of the Court of Justice of the European Union in respect of HMRC v The Rank Group plc: principle of fiscal neutrality

RCB/39/11 VAT—the decision of the Court of Justice of the European Union in respect of HMRC v The Rank Group plc: principle of fiscal neutrality

Revenue & Customs Brief, Issue 39. 6 December 2011

Summary

Revenue & Customs Briefs 75/09 (RCB/75/09, Division V16.3) (issued 8 December 2009) and 11/10 (RCB/11/10, Division V16.3) (issued 10 March 2010) provided advice about the litigation between HM Revenue & Customs (HMRC) and the Rank Group plc considering the application of the principle of fiscal neutrality.

Following appeals by HMRC to both the Court of Appeal and the Upper Tribunal, both Courts referred questions to the Court of Justice of the European Union (CJEU) which issued its judgment on 10 November 2011.

Readership

Bingo providers and gaming machine operators.

Action required

For information only.

The CJEU judgment

The CJEU confirmed the findings of the

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial