Brittish Film Institute v Revenue and Customs Commissioners

European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling deciding that art 13A(1)(n) of Sixth Council Directive (EEC) 77/388 exempting 'certain cultural services', should be interpreted as not being of direct effect, so that in the absence of transposition that provision could not be relied on directly by a body governed by public law or other cultural body recognised by the member state concerned supplying cultural services. The request for the preliminary ruling had been made in proceedings between the Revenue and Customs Commissioners (United Kingdom) and the British Film Institute (BFI) concerning the liability of BFI to VAT on its supplies of services consisting in the grant of rights of admission to showings of films.

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