“…, which made it clear that VAT should be charged on actual turnover. It had been clear since Elida Gibbs Ltd v Customs and Excise Commissioners (Case C-317/94) [1997] QB 499, [1996] STC 1387 (“Elida Gibbs”) that Article 11C(1) was an expression of the principle of the tax neutrality of taxable persons, such that tax authorities sho…”
“…chain. This was explained by the CJEU in a frequently cited passage from its judgment in Case C-317/94, Elida Gibbs Limited v Customs and Excise Commissioners, [1997] QB 499, [1996] STC 1387, as follows:…”