| 释义 |
services
pl. n. For value-added tax purposes, there are two categories of taxable supply: a supply of goods and a supply of services. The distinction is vital in cross-border matters. An export of goods by a UK trader to an overseas customer is a zero-rated supply; however, services supplied to an overseas customer are supplied where the supplier belongs and subjected to VAT in that jurisdiction. Anything done for a consideration that is not a supply of goods is a supply of services. For examples of services, see Naturally Yours Cosmetics Ltd v Customs and Excise Comrs [1988] EUECJ R-230/87 (procuring a gathering at which goods are sold); GUS Merchandise Corpn Ltd v Customs and Excises Comrs [1981] STC 569 (CA) (agreeing to act as agent); Customs and Excise Comrs v High Street Vouchers Ltd [1990] STC 575 (redeeming vouchers at a discount); Ridgeons Bulk Ltd v Customs and Excise Comrs [1994] STC 427 (QB) (covenanting to refurbish premises); Mirror Group Newspapers Ltd v Customs and Excise [2000] EWHC Admin 287 (issuing shares). |