For the purposes of Value Added Tax, the terms ‘Establishments’ and ‘organisations’ did not only refer to legal entities as such, but included natural persons, and in this case, particularly, partnerships. Accordingly a partnership running a nursing home was not excluded from exemption from registration under the legislation, and so could not register for VAT.
Citations:
Times 19-Oct-1999, C-216/97, [1999] STC 934, [1999] EUECJ C-216/97
Links:
Jurisdiction:
European
Cited by:
Cited – Lex Services plc v Her Majestys Commissioners of Customs and Excise HL 4-Dec-2003
When taking a car in part exchange, the company would initially offer the correct market value. If the customer wanted, the company would agree a higher price. When cars were returned, the company at first reclaimed the VAT on the re-purchase price, . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 03 June 2022; Ref: scu.162143
