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Value added tax – Supply of goods or services. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) which had decided that Finmeccanica Group Services SpA (FGS) was entitled to a refund of VAT made under Council Directive (EC) 2008/9 on the basis that it had not made a supply in the United Kingdom. The tribunal decided that the FTT fell into error in its initial approach to the issue in the present case; and that the activities to which the services provided by the taxpayer related fell within the fairs exception in art 53 of Directive (EC) 2006/112 and the place where they were supplied was in the UK. It followed that the taxpayer was not entitled to the refund claimed.
Value added tax – Supply of goods or services. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) which had decided that Finmeccanica Group Services SpA (FGS) was entitled to a refund of VAT made under Council Directive (EC) 2008/9 on the basis that it had not made a supply in the United Kingdom. The tribunal decided that the FTT fell into error in its initial approach to the issue in the present case; and that the activities to which the services provided by the taxpayer related fell within the fairs exception in art 53 of Directive (EC) 2006/112 and the place where they were supplied was in the UK. It followed that the taxpayer was not entitled to the refund claimed.
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