Is a university a public body?

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Is a university a public body?

机译：大学是公共机构吗？

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In the wake of the Isle of Wight car parking case, there has been increased interest concerning which organisations can be regarded as acting as 'public bodies' and what effect that has on their VAT affairs. This derives from the general principle that public bodies are not to be regarded as taxable persons when acting in that role, which means that they would not need to account for VAT on such sales. The University of Cambridge (20610) decided to take this principle one step further by arguing that its status as a public body meant that it was not carrying out an economic activity when educating students, and that this had an impact on the VAT reliefs for certain expenditure undertaken. An example given was that of the purchase of fuel and power, which it argued should be at the lower 'residential' rate.

机译：在怀特岛的停车场案件之后，人们越来越关注哪些组织可以被视为“公共机构”，以及对其增值税事务有何影响。这是根据一般原则得出的，即公共机构在担任该职务时不应被视为应纳税人，这意味着它们无需为此类销售缴纳增值税。剑桥大学（20610）决定进一步推进这一原则，认为其作为公共机构的地位意味着它在教育学生时没有开展经济活动，并且这对某些人的增值税减免产生了影响承担的支出。给出的一个例子是燃料和动力的购买，它认为应该以较低的“住宅”费率购买。

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《Accountancy》 |2008年第1379期|p.100|共1页
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