[2004] EWHC 2541 (Ch).

Chancery Division.

Pumfrey J.

Judgment delivered 12 November 2004.

Value added tax – Taxable person – Local authority - Activities or transactions engaged in as public authority – Exclusion from tax not available where that would lead to significant distortions of competition – VAT tribunal finding that relevant provisions not transposed into national law – Customs appealing to High Court against that decision – Whether provisions directly applicable between local authority and Customs - Council Directive 77/388, art. 4(5).

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.