Levob Verzekeringen BV v Staatssecretaris van Financien
Language: English Publication details: 2005Subject(s): Online resources: Summary: ECJ C-41/04, 27 October 2005. Concerns the correct interpretation of Art 2(1) of the sixth VAT directive (Directive 77/388/EEC). "Held": that Art 2(1) meant that where two or more elements or acts supplied by a taxable person to a customer such as (in this instance) software and its subsequent customisation, form objectively from an economic point of view a whole transaction, those elements are a single supply for the purposes of collecting VAT.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | 1 | Available | 133150-2001 |
ECJ C-41/04, 27 October 2005. Concerns the correct interpretation of Art 2(1) of the sixth VAT directive (Directive 77/388/EEC). "Held": that Art 2(1) meant that where two or more elements or acts supplied by a taxable person to a customer such as (in this instance) software and its subsequent customisation, form objectively from an economic point of view a whole transaction, those elements are a single supply for the purposes of collecting VAT.