Customs and Excise Commissioners v Zoological Society of London (Case C-267/00).  BVC 414
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).