VATHLT3110 - Tensions between UK and EU law: 바카라 사이트In바카라 사이트 versus 바카라 사이트by바카라 사이트
The drafting of the principal VAT Directive and Item 4 of Group 7 to Schedule 9 of UK VAT law differed, and this creates a tension between the two up to when the UK left the EU.
At VATHLT3040 we explained that we do not allow exemption simply on the basis that the supply geographically takes place within a hospital바카라 사이트s premises, but that we do allow exemption, in limited circumstances, where the supply is not actually made by the hospital. Whilst the first leg of this policy was fully in line with the principal VAT Directive, it could be argued that the second was not, because these supplies, whilst meeting the Item 4 definition of being made 바카라 사이트in바카라 사이트 institutions, fell short of EU law which only exempted supplies made 바카라 사이트by바카라 사이트 institutions.
However, we do not consider that 바카라 사이트in바카라 사이트 in UK law should be read as 바카라 사이트by바카라 사이트 and although we do not permit exemption to all supplies made in an institution (as described at VATHLT3040), we apply the criteria used in the two Tribunals detailed in that paragraph to determine which supplies can be exempt under item 4.