Cases - RCI Europe v Revenue & Customs Commrs (Case C-37/08)

Record details

Name

RCI Europe v Revenue & Customs Commrs (Case C-37/08)

Date

[2009]

Citation

ECR I-7533

Legislation

Value Added Tax Act 1994

Keywords

VAT

Summary

The ECJ also concluded that the supply of arranging the exchange of timeshare units was a service that related directly to land and should be taxed where the timeshare property was located rather than the establishment of the business.