Reference for a preliminary ruling from Court of Appeal in the case British Film Institute. Are the terms of Article 13A(1)(n) of the Sixth Directive, in particular the words ‘certain cultural services', sufficiently clear and precise such that Article 13A(1)(n) is of direct effect so as to exempt the supply of those cultural services by bodies governed by public law or other recognised cultural bodies, such as the supplies made by the Respondent in the present case, in the absence of any domestic implementing legislation?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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