On 21 February 2006, the European Court of Justice (ECJ) issued a ruling in two cases (Halifax and University of Huddersfield) concerning the VAT consequences of transactions carried out “with the sole aim of obtaining a tax advantage”. This is the first time that the ECJ has ruled on the application of anti-avoidance in VAT.
Attachments
ECJ Rules on VAT Avoidance Cases (170 KB)
This is the first time that the ECJ has ruled on the application of anti-avoidance in VAT.
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Page Last Updated: 27 February 2006
Source: Deloitte - Belgium (English)