*GMAC UK plc v Revenue and Customs Commissioners

Value added tax – Supply of goods or services. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of the first sub-paragraph of art 11C(1) of Sixth Council Directive (EEC) 77/388 (on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment). The request had been made in proceedings between the United Kingdom Revenue and Customs Commissioners and GMAC UK plc (GMAC) concerning the amount chargeable to VAT in respect of supplies which GMAC had made pursuant to hire purchase contracts relating to motor cars.

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