*Isle of Wight Council and others v Revenue and Customs Commissioners

European Union – Value Added Tax. The Court of Appeal, Civil Division, dismissed an appeal by the local authorities against a determination that, if they were treated as a non-taxable person for VAT purposes, within the meaning of art 4(5) of Council Directive (EEC) 77/388, then that would distort competition in the off-street car-parking market in the area of pricing.

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