*Totel v Revenue and Customs Commissioners

European Union – Value added tax. The taxpayer company (Totel) had failed to show that there was a true comparator among domestic claims sufficient to engage the EU law principle of equivalence in relation to the imposition of a pay-first requirement upon traders seeking to appeal assessments to VAT. Accordingly, the Supreme Court upheld the decision of the Court of Appeal, Civil Division, to that effect and consequently, dismissed Totel's appeal.

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