National Revenue Authority v Revenue Commissioners

European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling deciding that, the second sub-paragraph of art 13(1) of Council Directive (EC) 2006/112 should be interpreted as meaning that, in a situation such that in the main proceedings, a body governed by public law which carried on an activity consisting in providing access to a road on payment of a toll could not be regarded as competing with private operators who collected tolls on other toll roads pursuant to an agreement with the public law body concerned under national statutory provisions.

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