Jurisdiction – whether imposition of VAT on the Appellant is state aid within the meaning of Article 92 of the EC Treaty – No: whether the Appellant was entitled to argue that it should be recognised as a University – No: VATA 1994 Section 83 – Item 1 Group 6 Schedule 9 VATA 1994 – EC 6th Directive Article 13 (1)(j), 2.
[2004] UKVAT V18820
Bailii
England and Wales
Updated: 20 October 2021; Ref: scu.219791