High Court vetoes card fee VAT block

July 2004
Cabinet Maker;7/9/2004, Issue 5396, p6
Trade Publication
Reports that Customs & Excise is to appeal against a High Court decision which could allow retailers to keep an amount in VAT payments. Background of the case; Arguments of the retailers regarding VAT payment; Ruling of the European Court of Justice to the case; Plans of the Customs to introduce legislation to outlaw the scheme.


Related Articles

  • High Court rules on Courts.  // Accountancy;Dec2004, Vol. 134 Issue 1336, p93 

    Reports that the British Court of Appeal has ordered furniture retail chain Courts in November 2004 to pay extra value-added tax (VAT) payments. Amount to be paid by Courts; Views of Justice Jonathan Parker on the appeal made by the company to a High Court ruling issued in November 2003;...

  • Primback: pay the VAT. Kidd, Andrew // Cabinet Maker;05/18/2001, Issue 5238, p1 

    Reports the payment of value added taxes (VAT) by furniture retailers in Europe. Confirmation of the European Court of Justice on the requirement of payment of the full retail price of the VAT; Judgement of the shift of the burden of the cost of credit to retailers; Limitations on rules of customs.

  • Coordinating Federal and Provincial Sales Taxes: Lessons from the Canadian Experience. Bird, Richard M.; Mintz, Jack M.; Wilson, Thomas A. // National Tax Journal;Dec2006, Vol. 59 Issue 4, p889 

    Canada has operated both a federal value--added tax (the GST) and two variants of provincial VATs for the last 15 years. In addition, several provinces have continued to operate retail sales taxes similar to those in most US states. A brief review of experience around the world with "two--level"...

  • Need for consensus on VAT introduction. Jafarulla, A. // Textile Magazine;Jul2003, Vol. 44 Issue 9, p86 

    Focuses on the introduction of value added tax (VAT) system in retail trade. Definition of VAT; Advantages of VAT over the other sales tax; Opportunities provided by VAT to the government.

  • A tax of the jitters. Light, Deborah // Bulletin with Newsweek;1/18/2000, Vol. 118 Issue 6207, p50 

    Focuses on the confusion inflicted by the July 1, 2000 introduction of goods and services tax (GST) in Australia's retail trade. Computation of GST; Australian Retailers Association's grant to educate members on GST; Consumers' preparation for the imposition of GST. INSET: Summary of...

  • VAT-- compliance costs to the independent retailer. Godwin, Michael // Accountancy;Sep76, Vol. 87 Issue 997, p48 

    The article discusses the findings of a survey conducted in Bath, England by the Centre for Fiscal Studies about compliance costs independent retailers face with the newly introduced value-added tax (VAT). Under VAT, retailers were imposed with extensive direct compliance duties. The survey...

  • ...Who has the funds to pay.  // Cabinet Maker;02/09/2001, Issue 5224, p2 

    Reports on the responses of the retailers to the value added tax (VAT) ruling in Great Britain. Provisions of large furniture retailers for extra VAT and interest; Impact of the ruling on Furnitureland, Wamsleys and Land of Leather; Comments of some retailers on the ruling.

  • Safe shopping is a step nearer.  // Cabinet Maker;02/09/2001, Issue 5224, p7 

    Focuses on the plan for a consumer payment protection scheme for furniture retailers in Great Britain. Value added tax demands of Customs & Excise officials; Impact of the scheme on the performance of companies; Conference of retailers for the establishment of a protection scheme.

  • GOODS AND SERVICES TAX IN INDIA: SOME ISSUES. Naik, Dasharath. S. // Golden Research Thoughts;Oct2013, Vol. 3 Issue 4, p1 

    The most important tax development of last half-century has undoubtedly been the rise to prominence of the value-added tax (VAT). This tax has taken center stage almost everywhere (with the significant exception of the United States) and has become revenue mainstay for many countries (Bird. R)....


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics