Phone cards from Ireland not liable to VAT
In this judicial review case, the Court has ruled that Customs & Excise are not entitled to levy VAT on supplies made in another Member State even though the differences between the Member States in the interpretation of the EC Sixth VAT Directive means that the transaction does not suffer VAT in either country (The Queen on the application of Idt Card Services Ireland Limited v Commrs of Customs & Excise - CO/3944/2004).
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