- Cited — National Car Parks Ltd v Revenue And Customs 2019-05-20
“…vice constituting the value actually given in return for the service supplied to the recipient” (Case C-16/93 Tolsma v Inspecteur der Omzetbelasting Leeuwarden [1994] STC 509, at paragraph 14 of the Court of Justice’s judgment; see also e.g. Case C520/14 Geemente Borsele v Staatssecretaris van Financiën [2016] STC 1570, at paragraph…”
- Cited — Revenue And Customs v Fortyseven Park Street Ltd 2019-05-17
“…nue and Customs Commissioners v Newey [2013] STC 2432, at paragraph 40 of the judgment; see also Case C-16/93 Tolsma v Inspecteur der Omzetbelasting Leeuwarden [1994] STC 509, at paragraph 14 of the judgment);…”
- Cited — Praesto Consulting UK Ltd v HM Revenue and Customs 2019-03-11
“…As to the supply of services to a taxable person, this is a matter of autonomous EU law. In Tolsma v Inspecteur der Omzetgelasting Leeuwarden (Case C-16/93)[1994] STC 509 the CJEU held that a busker who receives donations from passers by does not obtain receipts for a service supplied. It was stated that:…”
- Cited — Adecco UK Ltd & Ors v The Commissioners for HMRC 2018-07-30
“… Customs Commissioners v Newey [2013] STC 2432, at paragraph 40 of the CJEU’s judgment; see also Case C-16/93 Tolsma v Inspecteur der Omzetbelasting Leeuwarden [1994] STC 509, at paragraph 14 of the judgment);…”
- Cited — Adecco UK Ltd & Ors v The Commissioners for HMRC 2018-07-30
“…ed by the redeemer represents the value to LMUK of the service which the redeemer provides (cf Tolsma v Inspecteur der Omzetbelasting Leeuwarden (Case C-16/93) [1994] STC 509, [1994] ECR I-743, para 14; Customs and Excise Comrs v First National Bank of Chicago (Case C-172/96) [1998] STC 850, [1998] ECR I-4387, paras 26 to 29).”…”