R (on the application of TNT Post UK Ltd) v Revenue and Customs Commissioners (Case C-357/07).  BVC 389
European Court of Justice (Second Chamber).
CWA Timmermans (Rapporteur), President of the Chamber, J-C Bonichot, K Schiemann, J Makarczyk and C Toader, JJ, J Kokott, Advocate General.
Judgment delivered 23 April 2009.
Value added tax – Exemptions – Exempt transactions – Services supplied by the public postal services – Meaning of ‘public postal services’ – Universal service – Principle of fiscal neutrality – Council Directive 77/388, art. 13(A)(1)(a).