Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Reasonable requirement

15 October 2007
Categories: Tax cases
R (on the application of Teleos plc and others) v CCE (Case C-409/04), European Court of Justice, 27 September 2007

The claimants sold mobile telephones to a Spanish company TT for sale in Spain or France. The claimants were required to deliver the goods to a warehouse in the UK which belonged to TT's forwarding agent who was supposed to arrange their onward journey. TT sent the claimants a stamped and signed dispatch note a few days after each transaction.

The goods were initially believed to qualify for zero rating as applies to goods being exported from the UK to another Member State (VATA 1994 s 30(8)). However it was subsequently found that the details on the dispatch notes were false and HMRC made retrospective assessments on the claimants on the ground that the goods had never left the UK.

The claimants appealed to the High Court which found in brief that the claimants could not have known that any fraud...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon