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Supreme Court, on appeal from the High Court, makes reference to the Court of Justice of the European Union on the issue of whether Value Added Tax paid to professionals could be claimed as an input deduction by an airline where advice was sought in respect of the purchase of shares in another airline it sought to take over, and of the proposed management of the target airline.
Clarke J (nem diss): Value Added Tax (VAT) - application of legislation to circumstances of a particular case - attempted takeover of one airline by another - payment of professionals engaged in bid - payment of VAT on professional fees - whether client entitled to claim VAT as an input deduction - finding by appeal commissioners that claim could not be made - appeal to Circuit Court - case stated to High Court - appeal to Supreme Court - whether to refer question to Court of Justice of the European Union (CJEU) - Art. 4(1) of the Sixth VAT Directive (77/388/EEC) - whether client was carrying on an economic activity - whether purchase of shares could amount to qualifying preparatory work directed towards an economic activity - VAT paid on professional services connected with a potential purchase of shares.
Note: This is intended to be a fair and accurate report of a decision made public by a court of law. Any errors should be notified to the editor and will be dealt with accordingly.
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