ECJ Sixth VAT Directive Second and fourth subparagraphs of Article 4(5) Option of Member States to consider activities of bodies governed by public law exempted under Article 13 and Article 28 of the Sixth Directive as activities of public authorities Rules governing exercise of that option Right to deduct Significant distortions of competition.
Citations:
C-102/08, [2009] EUECJ C-102/08
Links:
Jurisdiction:
European
VAT
Updated: 28 July 2022; Ref: scu.347052