Judgment of the Court of Justice in the case British Film Institute.

Article 13A(1)(n) of Sixth Council Directive exempting ‘certain cultural services', must be interpreted as not being of direct effect, so that in the absence of transposition that provision may not be relied on directly by a body governed by public law or other cultural body.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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