Opinion of Advocate General Bot in the case British Film Institute.

Bot proposes that the Court should answer the Court of Appeal (England and Wales) (Civil Division) (United Kingdom) as follows: Article 13A(1)(n) of Sixth Council Directive 77/388/EEC must be interpreted as meaning that the concept of ‘the supply of certain cultural services' leaves it to the Member States to decide which supplies of cultural services may be exempt from value added tax. It is for the national court to decide, taking account in particular of the nature of the services in question, whether excluding the respondent in the main proceedings from entitlement to exemption from value added tax complies with the principle of fiscal neutrality, and, in particular, whether it entails infringement of the principle of equal treatment in relation to other operators supplying the same services in comparable situations and enjoying exemption from value added tax for those supplies. Article 13A(1)(n) of Sixth Directive 77/388 may not be relied on directly by a taxable person before the national court where the Member State concerned has failed to transpose that directive into national law by the end of the period prescribed. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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