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

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

Judgment Dates: 21 March 2002

Catchwords

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

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