[2012] EWHC 3380 (Admin).

Queen’s Bench Division (Administrative Court).

Kenneth Parker J.

Judgment delivered 10 December 2012.

Value added tax – Exemption – Public postal services – Universal service provider allowing persons to access postal network for final delivery to customer – Whether access services properly within VAT exemption – Public interest – Distortion of competition and principle of fiscal neutrality – Whether permission to apply for judicial review should be granted – Council Directive 2006/112, art. 132(1)(a) – Value Added Tax Act 1994, Sch. 9, Group 3, Note (3).

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