*Revenue and Customs Commissioners v Open University

Value added tax – Exemptions. The Court of Appeal, Civil Division, dismissed an appeal by the Revenue and Customs Commissioners, holding that the BBC, as provider of services to The Open University (OU), was entitled to reclaim VAT on the production and broadcasting of services relating to the OU's courses. While the BBC was not a body governed by public law within the meaning of art 13A(1)(i) of Council Directive (EEC) 77/388, it did have the requisite educational aim to bring it within the education exemption in art 13A(1)(i) and was entitled to rely on the direct effect of that article because of the UK's failure to implement the Directive.

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