Lebara Ltd v Commissioners for Her Majesty’s Revenue & Customs (C-520/10)

Judgment of 3 May 2012

law://eu/cjeu/2010/c-520-10/para_25@2026-11-13

25It follows that VAT is intended to tax only the final consumer and to be completely neutral as regards the taxable persons involved in the production and distribution process prior to the stage of final taxation, regardless of the number of transactions involved (see, to that effect, Case C-427/98 Commission v Germany [2002] ECR I-8315, paragraph 29).

Lebara Ltd v Commissioners for Her Majesty’s Revenue & Customs (C-520/10)

Key facts

History · 1 version

Connections