- Applied — The Commissioners for HMRC v Gray & Farrar International LLP 2023-02-13
“… provision being considered) but where it does, the principal/ancillary test set out by the CJEU in Card Protection Plan Ltdv Customs and Excise Commissioners (Case C-349/96) [1999] 2 AC 601 (“CPP”) is also an available test, but in most cases where this test applies, the predominant element test will also apply and produce the sam…”
- Applied — Greenspace (UK) Ltd v The Commissioners for HMRC 2023-02-10
“…oof to be completely dismantled. The FTT ([2016] UKFTT 0827 (TC)) determined that for VAT purposes the various components amounted to a single supply, applying Case C-349/96 Card Protection Plan v Customs and Excise Commissioners [1999] STC 270 and Case C-41/04 Levob Verzekeringen v Staatssecretaris van Financien [2006] STC 766, wh…”
- Cited — Leisure, Independence, Friendship And Enablement Services Ltd v Revenue And Customs 2020-03-25
“…In order to determine whether two supplies of services are similar …, account must be taken of the point of view of a typical consumer (see, by analogy, Case C-349/96 CPP [1999] ECR I-973, paragraph 29), avoiding artificial distinctions based on insignificant differences (see, to that effect, Commission v Germany, paragraphs…”
- Cited — Revenue And Customs v Fortyseven Park Street Ltd 2019-05-17
“…normally be regarded as distinct and independent”, “a supply which comprises a single service from an economic point of view should not be artificially split” (Case C-349/96 Card Protection Plan Ltd v Customs and Excise Commissioners [1999] 2 AC 601, at paragraph 29 of the judgment). There is therefore a single supply where “two or…”