(Judgment) Failure by a Member State to fulfil its obligations – Sixth VAT Directive – Article 13(A)(1)(b) – Closely related activities – Concept
V Skouris, P
[2001] EUECJ C-76/99, C-76/99, [2001] 1 CMLR 48, [2001] ECR I-249, ECLI:EU:C:2001:12
Bailii
European
Cited by:
Cited – SAE Education Ltd v Revenue and Customs SC 20-Mar-2019
Whether College properly part of University
The appellant contended that its supplies of education to students in the United Kingdom were exempt from VAT as a college of Middlesex University. SEL is a subsidiary of SAE Technology Group BV. Both are part of the SAE group of companies which . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 23 January 2022; Ref: scu.162618