[2007] EWHC 219 (Ch).

Chancery Division.

Rimer J.

Judgment delivered 16 February 2007.

Value added tax – Taxable persons – Bodies governed by public law – Provision of off-street parking – Whether taxpayer local authorities liable for VAT on receipts from off-street parking – Reference to European Court of Justice for preliminary ruling on relevant Community provisions – Council Directive 77/388, art. 4(5).

  This was an appeal by Revenue and Customs against a decision of a tribunal (No. 19,427; [2006] BVC 2,524) that a number of local authorities were exempt from VAT on their off-street car parking revenue.

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