European Union – Value added tax. The Upper Tribunal (Tax and Chancery Chamber) dismissed the application by the taxpayer charity and the Revenue and Customs Commissioners for a reference to the Court of Justice of the European Union in the course of proceedings between the parties which had raised issues concerning the concept of 'economic activity' in the definition of 'taxable person' in art 9 of Council Directive (EC) 2006/112 (on the common system of value added tax).