Graham Elliott, director, City & Cambridge Consultancy on ramifications of Denplan ECJ ruling, over-declaration on split dwellings, pension funds
‘Debt collection’ for dentists put to the EU test
Proving that it is ‘business as usual’ as regards the EU, the Upper Tribunal has decided to make a reference to the Court of Justice of the EU (CJEU) in regard to a point of material doubt in the saga of dentist plan payment collection. However, the material doubt could well be of the CJEU’s own making.
The case is DPAS (UTT0373), where the supplier collects payments by direct debit, including making a charge to the customer for the collection service. The supplier contends that this is an exempt supply of financial services. The uncertainty in this originally arose from the CJEU decision in AXA (C-175/09) in which an identical service, save for the fact that the commission was charged to the dentist rather than the patient, was held to be taxable solely because it constituted debt collection services.
