ECJ rules that retailers’ sales are subject to VAT where a customer fraudulently uses a credit card

20 Dec 2013 | by Raymond Hill

The ECJ has recently ruled on retailer sales where a customer fraudulently uses a credit card. In doing so, it has shed further light on the concepts of “supply of goods” and “consideration” in VAT cases. Its judgment will affect the entire retail sector. More specifically, it will determine a large number of Tribunal cases stood behind the Dixons case.