Viewpoint: Single/multiple Supplies – Definition for VAT Treatment

01 Jun 2015

In this article for the Bloomberg BNA’s Viewpoint series, Raymond Hill examines the Court of Justice’s line of case law on single/multiple supplies following on from the Tellmer decision – and particularly the recent judgment in Wojskowa.

Please click to view the full Single multiple Supplies Definition for VAT Treatment article.

Raymond Hill is a barrister at Monckton Chambers in the U.K. and may be contacted by email at He was counsel for the U.K. before the Court of Justice in the Purple Parking, Field Fisher and Wojskowa cases. The views he expresses are his own and not necessarily those of the U.K. tax authorities or members of Monckton Chambers.