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PATRICK CANNON considers the opinion of the Advocate General in the Halifax , BUPA Hospitals and University of Huddersfield cases.
PATRICK CANNON considers the opinion of the Advocate General in the Halifax BUPA Hospitals and University of Huddersfield cases.
THE THREE CASES Halifax BUPA Hospitals and University of Huddersfield are currently before either the VAT and Duties tribunal or the High Court which had referred to the European Court of Justice several questions concerning the interpretation of the Sixth Directive (common system of VAT). Each case concerns transactions that were intended to secure a tax advantage and essentially the European Court of Justice had been asked the same two questions in each case.
- First whether transactions carried out solely to enable input tax to be recovered constitute an 'economic activity' within the meaning of Article 4(2) of the Sixth Directive .
- Secondly whether the doctrine of 'abuse of rights' applies in VAT in order to disallow the input tax...
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