National Roads Authority v The Revenue Commissioners: ECJ 19 Jan 2017

ECJ (Judgment) Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Article 13(1), second subparagraph – Activity of managing road infrastructure and making it available on payment of a toll – Activities engaged in by a body governed by public law acting as a public authority – Presence of private operators – Significant distortions of competition – Existence of actual or potential competition

Citations:

ECLI:EU:C:2017:28, [2017] EUECJ C-344/15

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 28 January 2022; Ref: scu.573252