ISLE OF WIGHT COUNCIL v REVENUE & CUSTOMS COMMISSIONERS

摘要

Article 4(5) of Directive 77/388 provides: "States, regional and local government authorities and other bodies governed by public law shall not be considered taxable persons in respect of the activities or transactions in which they engage as public authorities, even where they collect dues, fees, contributions or payments in connection with these activities or transactions. However, when they engage in such activities or transactions, they shall be considered taxable persons in respect of these activities or transactions where treatment as non-taxable persons would lead to significant distortions of competition.