The Resource Weald Leasing : reference for preliminary ruling in UK case regarding application of abuse of law test to leasing structures

Weald Leasing : reference for preliminary ruling in UK case regarding application of abuse of law test to leasing structures

Label
Weald Leasing : reference for preliminary ruling in UK case regarding application of abuse of law test to leasing structures
Title
Weald Leasing : reference for preliminary ruling in UK case regarding application of abuse of law test to leasing structures
Creator
Subject
Language
eng
Summary
The ECJ judgment in Halifax, released in February 2006, firmly established the applicability of the principle of prohibition of abuse of law within the field of VAT. Since then, national courts have been consistently asked to decide on the interpretation and/or application of the abuse of law test to VAT cases. This national litigation in turn gave rise to the first referral from the Italian courts to the ECJ in Part Service in 2007, on the application of the abuse of law test developed by the Court in Halifax. The present referral from the UK Court of Appeal in Weald Leasing, therefore, constitutes the second preliminary question to be referred to the ECJ on the matter. The questions now referred are detailed and focus upon three aspects: interpretation of the first element of the abuse of law test; the meaning and significance of the expression 'normal commercial operations'; and re-definition of abusive transactions. This article comments on the reference for a preliminary ruling
Citation source
In: Highlights & Insights on European taxation. - Deventer. - Vol. 2 (2009), no. 7/8 ; p. 61-64
http://library.link/vocab/creatorName
Feria, R. Aguiar de Sousa e Melo de la
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • abuse of law
  • leasing
  • ECJ case law
Label
Weald Leasing : reference for preliminary ruling in UK case regarding application of abuse of law test to leasing structures
Instantiates
Publication
Label
Weald Leasing : reference for preliminary ruling in UK case regarding application of abuse of law test to leasing structures
Publication

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