JD Wetherspoon plc v Revenue and Customs Commissioners (Case C-302/07); [2009] WLR(D) 84
“Traders who priced individual goods on a VAT-inclusive basis were not entitled to claim the same right to round down VAT for each transaction that was granted to traders who priced goods exclusive of VAT and added VAT at the moment of invoicing.”
WLR Daily, 6th March 2009
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
