R (on application of Telefonica Europe Plc and another) v Revenue and Customs Commissioners

Value added tax – Supply of goods and services. The Upper Tribunal (Tax and Chancery Chamber) dismissed the action brought by way of judicial review by Telefonica Europe plc and Telefonica UK Ltd challenging a decision by the Revenue and Customs Commissioners to change the method by which those companies had calculated the proportion of the monthly charge to customers for the supply of access to the mobile telephone network that related to such access used and enjoyed by customers outside the European Union.

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