The defendant concert promoter appealed against a conviction for evading VAT. He had employed a solo performer but failed to account for VAT on his fees.
Held: The intent of the directive was to allow exemption of cultural workers. An individual performer could be counted as a ‘body’ within the directive and have exemption. Appeal allowed.
Citations:
C-144/00, Times 17-Apr-2003, [2003] EUECJ C-144/00
Links:
Statutes:
Sixth Council Directive 77/338/EEC of 17 May 1977 on the harmonisation of turnover taxes
Jurisdiction:
European
VAT, Crime
Updated: 07 June 2022; Ref: scu.180809