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).

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