Fazenda Pública v Câmara Municipal do Porto (Ministério Público, third party) (Case C-446/98).  BVC 493
Court of Justice of the European Communities (Fifth Chamber).
A La Pergola (Rapporteur), President of the Chamber, DAO Edward and P Jann, JJ,
Advocate General S Alber.
Judgment delivered 14 December 2000.
Value added tax – Taxable persons – Bodies governed by public law – Letting of spaces for the parking of vehicles – Whether city council liable for VAT on receipts from parking meters and car parks – Sixth Council directive (Directive 77/388), art. 4(5).