Primback case: get ready to pay the VAT
- VAT and interest-free credit. // Accountancy;Jun96, Vol. 117 Issue 1234, p95
The article reports on the case concerning a common arrangement where a retailer provides interest-free credit to customers in Great Britain. It is provided by a third party finance house which in turn charges an amount equal to the cost of providing the credit to the retailer. The issue is...
- How the VAT ruling will affect retailers. Connell, Alan // Cabinet Maker;02/09/2001, Issue 5224, p2
Reports the effect of the value added tax on retailers in Great Britain. Decision of the European Court Justice (ECJ) on the Primback case; Enforcement of the law by Customs; Coverage of the ECJ ruling.
- To keep the VAT or not to keep the VAT. Connell, Alan // Cabinet Maker;11/17/2000, Issue 5214, p6
Outlines the consequences of the final verdict on the value-added tax (VAT) case involving furniture retailer Primback, which deals with goods sold on interest-free credit in the European Union. Primback's arrangement of financing for goods purchased by installments; Debate over which category...
- Retailers: get your thinking caps on. Gordon, Gary // Housewares;Aug2010, Issue 232, p7
The author discusses the problems faced by retailers in Great Britain over the impending value-added tax (VAT) increase.
- No IFC Primback ruling before 2000 as case goes to Europe. Kidd, Andrew // Cabinet Maker;01/16/98, Issue 5071, p6
Reports on the delays in the decision on the legal dispute over value-added tax (VAT) on interest-free credit sales in Great Britain, after the House of Lords has referred it to the European Court of Justice. Issues on the VAT payments of retailers; Customs & Excise's arguments on VAT payments.
- Now is the time to act. // Cabinet Maker;12/11/2009, Issue 5667, p3
The article discusses the author's view on the need for retailers to establish ways in order to avoid crisis on the impending increase of the value-added tax (VAT) in Great Britain.
- Off-Trade News. Ruddy, John // Checkout;Jan/Feb2010, Vol. 36 Issue 1, p28
The article focuses on the response of retailers and consumers on the reduction in value-added tax (VAT) and excise duties in Ireland.
- CUMULATIVE INDEX. Buckett, Alan; Elliott, Graham // Accountancy;Apr97, Vol. 119 Issue 1244, p87
Focuses on the calculation of gross takings in retail schemes in Great Britain. Value-added tax charged on goods.
- Lawmakers & regulators resurrect a value-added tax and target stock options. Andreoli, Teresa // Discount Store News;5/16/94, Vol. 33 Issue 10, p103
Discusses the effects of new or proposed tax legislation on the American retail industry. Value Added Tax (VAT); Accounting charge on stock options; Potential elimination of the Targeted Jobs Tax Credit (TJTC).