Most favoured?
The claimant provided flight security services in the Czech Republic. It had recourse to training courses in Germany, which in 2002 were subject to German VAT. The claimant applied for a VAT refund but this was denied on the ground that under German turnover tax law, a non EC trader could only be credited with input tax if there was no turnover tax in its country or, if there was such a tax, it was credited to undertakings established in Germany. At the relevant time, the Czech Republic did not grant input tax refunds to German traders.
Too late!
HMRC applied for an extension of time to appeal against a tribunal VAT decision. Under Civil Procedure Rules SI 1998/3132, 52PD 23.8(2)(b), the appellant who wished to appeal had 56 days after the date of the decision in which to do it.
Limited freedom
A Finnish company which was wholly owned by a company established in the UK made a transfer to the parent company. It was ruled that an intra group financial transfer was not tax deductible under Finnish law when made to a parent company in a different EC state. Such a transfer within Finnish companies both resident in Finland would be allowable.
The claimant appealed saying that this went against article 43 of the EC Treaty which referred to the freedom of establishment.
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