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MICHAEL RIPLEY believes the ECJ’s decision in the AXA case creates more uncertainty than clarity
KEY POINTS
- A summary of the facts of the case.
- Were the fees for administration or debt collection?
- The ECJ’s previous decisions on the exemption and exclusion.
- Decision made on a point that was not argued.
- What now are the limits of debt collection and payment services?
As the dust settles after the decision of the European Court of Justice (ECJ) in CRC v AXA UK plc [2010] STC 2825 (C-175/09) surprise is giving way to concern as to how tax authorities and businesses should apply the reasoning in other cases. The ECJ might have given clearer guidance if only full argument had been sought from the parties.
AXA UK Plc is the representative member of a VAT group that includes a company called Denplan which provided...
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