We now have a situtation in which a spouse moved a commercial property to their spouse. The spouse ended up being Vat Registered, plus the spouse recovered Vat whenever he purchased the premises. The spouse wass not VAT registered during the right period of the transfer through the spouse.
The income are saying that VAT need to have been charged from the transfer.
We contend that the wife and husband really are a « couple » therefore the couple entity may not be seperated through the wife and husband. We contend that then VAT should be charged, but until the wife sells to a 3rd party no VAT is chargeable if the sale had been made to a 3rd party.
I understand that Irish VAt law is dissimilar to British VAT Law, but as VAT is really a European Law goverbed by the Sixth Directive. I will be wondering if you can find any ECJ instances, which may help our contention.
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Had been the spouse a sole investor or perhaps a company that is limited? Then the sale was made to his wife who is a separate legal entity also a sole trader in the event that spouse ended up being a single investor. The few would in British legislation be considered a partnership in they traded together. Not certain why you believe they must be addressed as a few.
I do not think a case is had by you.
The spouse has an organization and receives PAYE earnings. Continuer la lecture de Don’t find your solution? Vat between couple