ECJ (Judgment) Tax provisions – Harmonization of laws – Turnover taxes – Common system of value added tax – Taxable persons – Bodies governed by public law – Activities in the exercise of public authority not taxable – Definition – Option for Member States to include activities exempted by virtue of Article 13 of the Sixth Directive, irrespective of the manner of their performance
(Council Directive 77/388, Art. 4(5), fourth subpara.)
The fourth subparagraph of Article 4(5) of the Sixth Directive 77/388 on the harmonization of the laws of the Member States relating to turnover taxes must be interpreted as permitting Member States to consider that the activities listed in Article 13 of the directive are carried out by bodies governed by publi
Citations:
C-247/95, [1997] EUECJ C-247/95
Links:
European, VAT
Updated: 03 June 2022; Ref: scu.161639