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Indirect Tax Update for week ending 5 October 2016
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ITU 29/2016
1.
© 2016 Grant
Thornton UK LLP. All rights reserved. ITU Summary The highlight from this week's happenings in the Indirect Tax world is the Advocate General's opinion in the long-running British Film Institute (BFI) case. The UK's Court of Appeal has referred the matter to the Court of Justice as it required guidance on the interpretation of the phrase 'certain cultural services' contained within the VAT Directive. HMRC has also issued a Revenue & Customs Brief this week providing information in relation to the new 'use and enjoyment' rule for insurance repair services. Business involved in this sector will need to take note of the new place of supply rule which came into effect on 1 October 2016. Finally this week, the Upper Tribunal has ruled against Hasbro European Trading in relation to the tariff classification of Bayblades (a toy). 10 October 2016 British Film Institute The Advocate General of the Court of Justice has issued his opinion in the long- running BFI case. The issue – whether the VAT Directive provides Member States with any discretion to pick which cultural services can benefit from exemption – was referred to the Court of Justice by the UK's Court of Appeal. The VAT Directive provides a VAT exemption for the supply of 'certain' cultural services by bodies governed by public law (or other similar bodies recognised as such by the Member State). BFI is a not for profit organisation established for the purpose of promoting cinema in the UK. It had accounted for output VAT on admission charges to cinematic performances at various film festivals and theatres. Considering that such performances were cultural in nature and that BFI was a not for profit organisation, it asserted that its supplies should have been exempt from VAT. HMRC took the view that the wording of the Directive gave it a discretion to pick and choose which cultural services should be taxable and which should be exempt. The Advocate General considers that HMRC's view is correct. There are as many cultures as there are Member States and Member States must, therefore be able to determine which cultural services qualify for exemption. However, the Member State's discretion must be exercised in a way that respects the principles of equal treatment and fiscal neutrality. If other similar cultural services provided by other bodies are in competition, the these principles mean that the services should be treated the same for VAT purposes. The UK treats theatrical, musical and choreographic performances provided by public and other bodies as exempt from VAT so, the Court of Appeal will need to determine whether such performances are in competition with BFI. If they are, then, according to the Advocate General, the services provided by BFI should afforded the same VAT treatment. Comment – We will have to wait until the full Court of Justice judgment is released but, on the face of it, this is a good outcome for BFI. That said, the Advocate General considers that the particular provisions of the Directive are not sufficiently clear or precise for them to be relied upon by the taxpayer. However, if the Court of Appeal determines that BFI's supplies of admission are the same or similar and in competition with those provided by theatres etc, it seems that the principle of fiscal neutrality would be breached if BFI is treated differently. Issue29/2016 BFI & 'certain' cultural services Indirect Tax Update
2.
© 2016 Grant
Thornton UK LLP. All rights reserved. ‘Grant Thornton’ refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. This publication has been prepared only as a guide. No responsibility can be accepted by us for loss occasioned to any person acting or refraining from acting as a result of any material in this publication. grant-thornton.co.uk GRT100456 Revenue & Customs Brief 15/2016 Place of Supply changes from 1 October 2016 HMRC has issued Revenue & Customs Brief 15/2016 which deals with the new rules relating to the place of supply of insurance repair services. Under the place of supply rules the place of supply of services between two businesses is generally deemed to be in the country where the recipient of the service belongs. (there are exceptions to this general rule). In some cases, insurance company's have established offshore (Non-EU) entities to receive repair services thus avoiding a UK VAT charge which, as an insurance company, they would be unable to reclaim as input tax. This has come to the attention of HMRC and, as a consequence, new rules came into effect from 1 October 2016. Under these rules, where repair services are supplied to an insurer, the place of supply of those repair services will no longer be where the insurance entity receiving the repair services is established, but will be where the insurer's customer (the insured person) is established. This means that VAT is now due where the service is consumed and VAT will be due on goods repaired for people living in the UK. UK repairers will therefore have to charge VAT to insurers or their agents that are based outside the EU. Any business providing repair services to insurers will need to familiarise themselves with these new place of supply rules. Comment VAT law specifies the 'place of supply'. These rules are necessary to determine which Member State is entitled to the tax on a supply. The general rule for B2B supplies of services is that the service is deemed to take place where the recipient belongs. These new rules put the place of supply where the service is effectively consumed. ie where the insured person is established. Hasbro European Trading BV Comment The case illustrates once again the importance of tariff classification. Businesses importing goods into the EU should take great care to determine the correct tariff heading for their goods. The tariff classification determines the rate of duty payable and getting the classification wrong could mean that too much or too little customs duty could be declared. Either way, that could be a risk for the business. Upper Tribunal This was an appeal from the First-tier Tax Tribunal (FTT) by a Dutch company. The issue was whether the product imported by the company - known as a Beyblade – should have been classified for Customs purposes as a 'toy' under tariff heading 9503 or, as 'an article for table or parlour games' under tariff heading 9504. The FTT had ruled that the correct classification was as a 'toy' and the company appealed. It was common ground between the parties that the product was actually capable of falling with the descriptions applicable to both tariff headings. In that case, the FTT determined that tariff heading 9503 provided a more accurate description of the product than heading 9504 and, using the tie- breaker rules, it found that the product was a 'toy'. The question for the Upper Tribunal was whether the FTT had made the right decision. In the circumstances, the Upper Tribunal concluded (in a lengthy judgment) that there was no error of law made by the FTT. As such, the Beyblades were toys and should be classified for customs purposes under tariff heading 9503. Contact Stuart Brodie Scotland stuart.brodie@uk.gt.com (0)14 1223 0683 Karen Robb London & South East karen.robb@uk.gt.com (0)20 772 82556
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