Melanie Hall QC defends UK in infraction proceedings

On 5 and 6 September the European Court of Justice heard proceedings brought by the Commission against the UK, Ireland, Denmark, Finland, the Czech Republic and Sweden. Melanie Hall QC represented the UK, arguing that it was not contrary to EU law and/or the VAT Directives to allow non-taxable persons such as holding companies to be part of a VAT Group.

The Advocate General will deliver his opinion on 27 November 2012