The bodies sought exemption from certain elements of VAT as ‘non-profit’ making or ‘voluntary’ bodies. Their activities included trading activities, but they did not set out to make a profit overall.
Held: For certain exemptions, the term ‘non-profit-making’ refers to financial advantages for the members of an organisation, and not to end of year surpluses. The term ‘managed and administered on an essentially voluntary basis’ regarded directorship functions, such as the taking of central decisions and higher supervision, and not to the mere executing of decisions.
Europa Sixth VAT Directive – Article 13A(2)(a), second indent – Exempt transactions – Bodies managed and administered on a voluntary basis.
P. Jann, President of Chamber and Judges S. von Bahr and C. W. A.
Timmermans Advocate General F. G. Jacobs
Times 11-Apr-2002, C-267/00, [2002] EUECJ C-174/00, [2002] EUECJ C-267/00, C-174/00, [2002] QB 1252, [2002] QB 1272, [2002] STC 521, [2002] ECR I-3353, [2002] ECR I-3293, [2001] EUECJ C-267/00
Bailii, Bailii, Bailii
Council Directive 77/388/EEC 13(A)
European
Citing:
Reference from – Commissioners of Customs and Excise v Zoological Society of London Admn 13-Jul-1999
The society had an unpaid governing board (like a board of directors) and certain senior employees who were called directors but who were not on the board (though they attended meetings). Exemption from VAT was refused on the ground that the society . .
Cited by:
Cited – Messenger Leisure Developments Ltd v Revenue and Customs CA 26-May-2005
The taxpayer supplied sports goods to members of a proprietary golf club.
Held: The company was not acting to supply sports facilities. The commercial purpose of the trade undermined the company’s claim to exemption. . .
Cited – Bournemouth Symphony Orchestra v Customs and Excise ChD 21-Jul-2005
The Orchestra claimed exemption from VAT as a voluntary body supplying cultural services. The respondent argued that since the administrator was paid, the body was not voluntary.
Held: The board operated as would a commercial company. All . .
Cited – Bournemouth Symphony Orchestra v Revenue and Customs CA 9-Oct-2006
The Orchestra apealed a finding that it was not entitled to exemption from VAT as a supply by an eligible body of a cultural performance. The taxpayer’s board was voluntary, but the management was employed.
Held: The appeal failed. In order to . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 18 December 2021; Ref: scu.168141