Whether the exemption from Value Added Tax (‘VAT’) conferred by United Kingdom primary legislation in respect of the supply of regulated ‘access services’ by Royal Mail Group, the Interested Party, as a designated provider of universal postal services, is consistent with EU law. The resolution of this issue turns upon the correct interpretation of the judgment of the European Court of Justice in R (on the application of TNT Post UK Ltd) v Revenue and Customs Commissioners (case C-357/07) [2009] STC 1438
Judges:
The Honourable Mr Justice Kenneth Parker
Citations:
[2014] EWHC 3480 (Admin), [2015] STC 1077, [2014] STI 3175, [2015] BVC 2
Links:
Jurisdiction:
England and Wales
VAT
Updated: 02 February 2022; Ref: scu.537987