Commentary

RCB/61/07 Teleos and others (VAT–intra-Community trade)

Part V16 Forms and other HMRC material

RCB/61/07 Teleos and others (VAT–intra-Community trade)

RCB/61/07 Teleos and others (VAT–intra-Community trade)

Revenue & Business Brief, Issue 61. 8 October 2007

The European Court of Justice (ECJ) gave its judgment in this case (reference C-409/94) on 27 September 2007.

The key points in the decision are—

  1.  

    —     goods must physically leave the territory of the member state of supply to qualify for zero-rating;

  2.  

    —     If a supplier—

  3.  
    1.  

      —     acts in good faith and submits evidence establishing a right to zero-rate an intra-Community transaction; and

    2.  

      —     has no involvement in tax evasion and takes every reasonable measure in their power to ensure that the transaction did not lead to their participation in tax evasion,

  4.  

    —     then the member state cannot hold the supplier to account for the VAT on those goods if the information relied on subsequently proves to be

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