The UK had not complied with its obligations to the commission with regard to VAT in that it had failed to apply VAT to the collection of tolls on the use of roads and bridges where operated privately. The fact that similar operations were carried out by public bodies which would be exempt was insufficient to cause private operators to be exempt. Because the UK had failed to collect these sums, its accounting with the Commission was also in error.
Citations:
Times 10-Oct-2000
VAT, Transport, European
Updated: 10 May 2022; Ref: scu.79306