|Source:||All England Reporter|
|Publisher Citation:|| 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).