Reference for a preliminary ruling from First-tier Tribunal in the case London Borough of Ealing. Is the United Kingdom entitled, pursuant to the final paragraph of article 133 Directive 2006/112/EC (Principal VAT Directive - PVD), to impose the condition contained in paragraph (d) of that article on bodies governed by public law, (i) in circumstances where the relevant transactions were treated by the United Kingdom as taxable on 1st January 1989, but other Sporting Services were subject to exemption on that date and (ii) in circumstances where the relevant transactions had not first been granted exemption under national law before the United Kingdom sought to impose the condition contained in Article 133(d)?

C-633/15

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews

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