Robert Venables QC and Timothy Lyons QC for the claimants.
BUPA Hospitals Ltd v Commissioners of Customs & Excise – ECJ – (As of 2005 July decision pending) (VAT – alleged tax avoidance – the pretended doctrine in Halifax plc v Commissioners of Customs and Excise – abuse of rights)
Revenue – Value added tax – Chargeability of VAT – Tax chargeable on receipt of payment in case of payment on account before goods delivered – Whether applicable to prepayment for unascertained goods – Council Directive 77/388/EEC, art 10(2)