The Weekly Law Reports
[2006] 2 WLR 905
Court of Justice of the European Communities
Halifax plc and others v Customs and Excise Commissioners
(Case C-255/02)
University of Huddersfield Higher Education Corporation
v
Customs and Excise Commissioners
(Case C-223/03)
2004 Nov 23;
2005 April 7;
2006 Feb 21
2005 April 7;
2006 Feb 21
President V Skouris Presidents of Chamber P Jann, CWA Timmermans, A Rosas, K Schiemann and J Makarczyk Judges S von Bahr, JN Cunha Rodrigues, R Silva de Lapuerta, K Lenaerts, P Kuris, E Juhász and G Arestis Advocate General M Poiares Maduro
Revenue
— Tax avoidance
— Value added tax
— Transaction designed solely for tax avoidance
— Whether involving “economic activity” and “supply”
— Whether doctrine of abuse of right applicable
— Consequence of finding of abusive practice for claim to recovery of input tax
—
Council Directive 77/388/EEC, arts 2(1), 4, 5(1), 6(1)