Canterbury Hockey Club and Another v The Commissioners for Her Majesty’s Revenue and Customs: ECJ 16 Oct 2008

ECJ Sixth VAT Directive Exemption Services linked to sport – Services supplied to persons taking part in sport – Services supplied to unincorporated associations and to corporate persons – Included Conditions.

Judges:

K. Lenaerts, P, T. von Danwitz, E. Juhasz, G. Arestis and J. Malenovsky JJ

Citations:

C-253/07, [2008] EUECJ C-253/07

Links:

Bailii, Times

Statutes:

Council Directive 77/388/EEC

Jurisdiction:

European

VAT

Updated: 19 July 2022; Ref: scu.277084