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Talacre Beach Caravan Sales Ltd v Customs and Excise Commissioners [2004] EWCA Civ 682

References to European Court - Zero rating - Supplies - Derogations - Derogation by Member State - Guidance by ECJ required - Sixth Council Directive 77/388 1977 - Value Added Tax Act 1994 Sch 8

25 June 2004

The appellant (T) sought a reference to the European Court of Justice. T was a retailer of large static caravans which included standard features consisting of the necessary fittings for bathrooms, kitchens and bedrooms. When T sold the caravan with its contents the invoice gave a single price with no VAT. By virtue of the Sixth Council Directive 77/388 Art 28 the United Kingdom was permitted derogations for then existing zero-rated provisions subject to certain conditions. The relevant derogation was Value Added Tax Act 1994, Sched 8 Group 9, which provided for the zero-rating of caravans. However, Note (a) included an express exclusion of certain ‘removable contents…’ from the scope of the zero-rating. In Talacre Beach Caravan Sales Ltd v Customs & Excise Commissioners [2004] EWHC 165 (Ch), [2004] STC 817 the judge confirmed the ruling of the VAT and duties tribunal, that there could be different rates of VAT in respect of a single supply in circumstances where to hold...

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