European Court of Justice (Fifth Chamber).

P Jann (Rapporteur), President of the Chamber, S von Bahr and A La Pergola JJ, FG Jacobs, Advocate General.

Judgment delivered 21 March 2002.

Value added tax – Provision of goods and services – Exempt transactions – Bodies managed and administered on voluntary basis – Taxpayer society run by volunteers – Taxpayer owned zoo with paid employees – Claim for refund of VAT paid on zoo admission charges – Customs refused claim on ground that zoo did not provide exempt services – Whether zoo managed and administered on voluntary basis – Council Directive 77/388, art. 13(A)(2)(a).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.