The court was asked as to the issue of principle whether a local authority which charges members of the public for off-street car parking is a non-taxable person for VAT purposes. This turns on whether treating the authority as a non-taxable person ‘would lead to significant distortions of competition’ within the meaning of Article 4.5(2) of the Sixth Council Directive of 17 May 1977 (77/388/EEC).
Sir Terence Etherton Ch, Underhill, David Richards LJJ
[2015] EWCA Civ 1303, [2015] WLR(D) 531
Bailii, WLRD
England and Wales
Local Government, VAT, European
Updated: 08 January 2022; Ref: scu.557084