Source: All England Reporter
Publisher Citation: [2002] All ER (D) 337 (Mar)
Court: Court of Justice of the European Communities, Fifth Chamber

Judges Jann (President and Rapporteur), von Bahr and La Pergola

Judgment Dates: 21 March 2002


European Community - Value added tax - Exemptions - Bodies managed and administered on a voluntary basis - Criteria for determining by whom a body managed and administered - Criteria for determining whether management and administration of a body conducted on an essentially voluntary basis - Council Directive EEC 77/388, art 13A(2).

The Case

The condition, within art13A(2) of Council Directive EEC77-388, relating to the exemption from VAT for certain bodies, requiring those bodies to be managed and administered on an essentially voluntary basis, referred only to members of that body either designated by its constitution to direct it at the highest level, or other persons not so designated who in fact direct that body at the highest level.

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