Taxation, VAT

VAT

Field Fisher Waterhouse LLP v Commissioners of HM Revenue and Customs (Case C-392/11)

  • Court of Justice of The European Communities (Sixth Chamber)
  • 27 September 2012
  • U Lõhmus, President of the Chamber, A Rosas (Rapporteur) and CG Fernlund, JJ

Judgment
1  This reference for a preliminary ruling concerns the interpretation of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1, 'the VAT Directive').
2  The reference has been made in

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