Source: All England Reporter
Publisher Citation: [1999] All ER (D) 993
Court: Court of Justice of the European Communities
Judge:

Judges Rodríguez Iglesias (President), Kapteyn, Hirsch (Rapporteur), Jann (Presidents of Chambers), Moitinho de Almeida, Murray, Edward, Ragnemalm and Schintgen.

Judgment Dates: 7 September 1999

Catchwords

European Community - Value added tax - Exemptions for certain activities in public interest - Establishment - Organisation - Definition - Services performed by an association of two natural persons - Council Directive (EEC) 77/388, art 13A(1).

The Case

Practice Areas

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