Halifax plc, Leeds Permanent Development Services Ltd, County Wide Property Investments Ltd v Customs and Excise Commissioners (Case C-255/02); BUPA Hospitals Ltd and Goldsborough Developments Ltd v Customs and Excise Commissioners (Case C-419/02); University of Huddersfield Higher Education Corp v Customs and Excise Commissioners (Case C-223/03).  BVC 377
European Court of Justice (Grand Chamber).
V Skouris, President, P Jann, CWA Timmermans, A Rosas, K Schiemann, J Makarczyk, Presidents of Chambers, S von Bahr (Rapporteur), JN Cunha Rodrigues, R Silva de Lapuerta, K Lenaerts, P Kūris, E Juhász and G Arestis, JJ, Advocate General, M Poiares Maduro.
Judgment delivered 21 February 2006.
Value added tax – Supply of goods and services – Economic activity – Abuse of rights – Transactions having the sole aim of obtaining a tax advantage – Council Directive 77/388, art. 2(1), 4(1), (2), 5(1), 6(1), 17.