Golf clubs accepted as non-profit-making organisations – What supplies if any of the right to play golf are exempt? ECJ case C-495/12

by Jonathan Hawkes[1] This article considers the issues that have been raised by the reference to the European Court of Justice (“the ECJ”) by the Upper Tribunal Tax and Chancery Chamber (“the UT”) in the case of The Commissioners For … Continue reading

European Court of Justice: EC law does not prevent Feyenoord from the obligation to withhold wage tax on payment to UK clubs for friendly matches in 2001 and 2002

European Court of Justice: EC law does not prevent Feyenoord from the obligation to withhold wage tax on payment to UK clubs for friendly matches in 2001 and 2002 A case note by Rijkele Betten[1]   The facts In July … Continue reading