FTTTx Value Added Tax – Taxable person – Local authority – Provision of off-street car parking – Impact of exemption on relevant market – Distortion of competition – Whether local authorities taxable persons in respect of provision of such parking – Questions referred to ECJ for determination – Application of ruling of ECJ (Case C-288/07) – EC Council Directive 77/388, art 4(5) (now art 13 of Directive 2006/114)
Citations:
[2012] UKFTT 648 (TC)
Links:
Statutes:
Localism Act 2011 1, Directive 2006/114 13
Jurisdiction:
England and Wales
VAT, Local Government, European
Updated: 09 November 2022; Ref: scu.466214