Colaingrove Ltd. v Customs & Excise [2004] EWCA Civ 146 (19 February 2004)

Colaingrove Ltd. v Customs & Excise [2004] EWCA Civ 146 (19 February 2004)

The exclusion of seasonal pitches for caravans from the VAT exemption under UK law is consistent with the rationale of the EC Sixth VAT Directive and falls within the wide discretion conferred on member states by article 13B(b); the test of seasonality is a reasonable way to identify holiday use and is not...

Source-derived case information.

Citation
[2004] EWCA Civ 146
Parties
Appellant: Colaingrove Ltd; Respondents: The Commissioners of Customs & Excise
Jurisdiction
England and Wales
Judgment Date
19 February 2004
Procedural Posture
Appeal / Court of Appeal (civil Division) Judgment
Outcome
Appeal dismissed
Legal Topics
Value Added Tax, VAT Exemptions, Letting of Immovable Property, Interpretation of EC Sixth VAT Directive
Tax Law European Union Law Value Added Tax VAT Exemptions Letting of Immovable Property Interpretation of EC Sixth VAT Directive

Source-derived case record

Summary, issues, holding and outcome

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Parties

Colaingrove Ltd

Appellant

The Commissioners of Customs & Excise

Respondents

Procedural Posture

Appeal / Court of Appeal (civil Division) Judgment

Legal Issues

  1. 1 Whether article 13B(b) of the EC Sixth VAT Directive permits a member state to charge VAT on the supply of licences for parking static caravans
  2. 2 Whether the UK exclusion of seasonal pitches for caravans from VAT exemption is compatible with the Directive
  3. 3 Whether the exclusion is discriminatory or disproportionate

Ratio Decidendi

The exclusion of seasonal pitches for caravans from the VAT exemption under UK law is consistent with the rationale of the EC Sixth VAT Directive and falls within the wide discretion conferred on member states by article 13B(b); the test of seasonality is a reasonable way to identify holiday use and is not discriminatory or disproportionate.

Court Disposition

Appeal dismissed

Orders

  • No reference to the European Court of Justice
  • VAT applies to licences for seasonal pitches for caravans as per UK law