Source: All England Reporter
Publisher Citation: [2002] All ER (D) 81 (Sep)
Court: Court of Justice of the European Communities (Sixth Chamber)
Judge:

Judges Colneric (Acting President), Gulmann, Puissochet, Schintgen (Rapporteur) and Skouris

Judgment Dates: 17 September 2002

Catchwords

European Community - Value added tax - Consideration - Rules of competition providing obligations 'binding in honour only' - Whether consideration for supply of competition services in such circumstances constituting a transaction subject to VAT - Council Directive (EEC) 77/388, art 2(1).

The Case

Practice Areas

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