[2014] UKUT 0370 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

[The appeal against this decision is reported at [2017] BVC 11.]

Mr Justice Hildyard, Judge Greg Sinfield

Decision released 12 August 2014

Value added tax – Exemption for cultural services – Supplies of right of admission to cinema by body governed by public law – Whether the Sixth VAT Directive 77/388/EEC, art. 13(A)(1)(n) sufficiently clear and precise to have direct effect – Appeal dismissed.

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