Revenue & Customs Commissioners v Isle of Wight Council & Ors (Case C-288/07).  BVC 799
European Court of Justice (Grand Chamber).
V Skouris, President, P Jann, CWA Timmermans, A Rosas and K Lenaerts, Presidents of Chambers, G Arestis, U Lõhmus, A Borg Barthet, M Ilešič, J Malenovský, E Levits, AÓ Caoimh and A Arabadjiev (Rapporteur), JJ, M Poiares Maduro, Advocate General.
Judgment delivered 16 September 2008.
Value added tax – Activities engaged in by bodies governed by public law – Provision of off-street car-parking facilities for which charge made – Distortions of competition – Meaning of ‘would lead to’ and ‘significant’ – Council Directive 77/388, art. 4(5).