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Europe Daily Bulletin No. 11328

5 June 2015
Contents Publication in full By article 23 / 32
COURT OF JUSTICE OF THE EU / (ae) taxation
Reduced VAT on “energy-saving materials” in UK is illegal

Brussels, 04/06/2015 (Agence Europe) - The United Kingdom is failing to comply with the VAT directive (2006/112/EEC) by applying a reduced rate of VAT to the supply and installation of “energy-saving materials” with respect to housing, since the directive stipulates that this rate is reserved solely for transactions relating to social housing or services provided in the framework of social policy.

This is the position of the Court of Justice of the EU, in a judgment (C-161/14) returned...

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