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Clifford Chance

Clifford Chance
Briefings

Briefings

A Summary of the Ruling of the European Court of Justice (the “ECJ”) in The Rank Group plc (C-259/10 & C-260/10)

14 November 2011

The case concerns the principle of fiscal neutrality, which requires that goods and services which are identical or similar must be treated in the same way for VAT purposes.

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