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European Union – Value added tax. The Court of Justice of the European Union ruled that art 13(B)(d) of Sixth Council Directive (EEC) 77/388 should be interpreted as meaning that the sale of a discount card, such as that at issue in the main proceedings, did not constitute a transaction in 'other securities' or concerning 'other negotiable instruments', within the meaning, respectively, of paragraphs 5 and 3 of that provision, which referred to certain transactions which the member states should exempt from VAT.
European Union – Value added tax. The Court of Justice of the European Union ruled that art 13(B)(d) of Sixth Council Directive (EEC) 77/388 should be interpreted as meaning that the sale of a discount card, such as that at issue in the main proceedings, did not constitute a transaction in 'other securities' or concerning 'other negotiable instruments', within the meaning, respectively, of paragraphs 5 and 3 of that provision, which referred to certain transactions which the member states should exempt from VAT.
The Chair of the Bar sets out how the new government can restore the justice system
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Possibly, but many barristers are glad he did…
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Sir Geoffrey Vos, Master of the Rolls and Head of Civil Justice since January 2021, is well known for his passion for access to justice and all things digital. Perhaps less widely known is the driven personality and wanderlust that lies behind this, as Anthony Inglese CB discovers
The Chair of the Bar sets out how the new government can restore the justice system
No-one should have to live in sub-standard accommodation, says Antony Hodari Solicitors. We are tackling the problem of bad housing with a two-pronged approach and act on behalf of tenants in both the civil and criminal courts
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