Halifax plc v Customs & Excise Commissioners
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(Case C-255/02) Value added tax - VAT avoidance scheme - construction of call centre - abusive practice This case concerns a VAT avoidance scheme entered into by Halifax, a predominantly VAT-exempt business, to recover VAT on the construction of call centres. The scheme involved the insertion of a number of...Explore the subscription options here to get full access to isurv, including downloads.
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