A not for profit institute whose stated aims were ‘supporting the proper administration of justice and the early resolution of disputes’ came within the terms of the Directive and was exempt from VAT. Article 13A(1)(l) provided for exemption for the supply of services by such organisations having ‘aims of a civic nature’. That phrase had to be strictly construed, but the claimant’s primary object was of a civic nature, giving to the word ‘civic’ the meaning ‘pertaining, or proper to citizens’.
Judges:
Lord Justice Chadwick, Lord Justice Longmore and Mr Justice Harrison
Citations:
Times 21-Dec-2001, Gazette 14-Feb-2002, [2001] EWCA Civ 1882, [2002] STC 42, [2002] 1 CMLR 37, [2002] BTC 5088, [2002] BVC 220, [2002] 1 WLR 1674, [2001] STI 1771
Links:
Statutes:
Sixth Council Directive 77/388/EEC (OJ 1977 L145/1 article 13A(1)(l)
Jurisdiction:
England and Wales
Citing:
Appeal from – Expert Witness Institute v Commissioners of Customs and Excise ChD 12-Apr-2001
The 1990 Regulation, SI 1990 No 2854, should be construed in the light of the European Directive. The Institute was exempt from Value Added Tax. Its aims of promoting and supporting the proper administration of justice, and the early resolution of . .
Cited by:
Appealed to – Expert Witness Institute v Commissioners of Customs and Excise ChD 12-Apr-2001
The 1990 Regulation, SI 1990 No 2854, should be construed in the light of the European Directive. The Institute was exempt from Value Added Tax. Its aims of promoting and supporting the proper administration of justice, and the early resolution of . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 20 November 2022; Ref: scu.167107