Hutchison 3G UK Ltd. and Others v. Commissioners of Revenue and Customs – Times Law Reports

Posted July 3rd, 2007 in law reports, VAT by sally

Licence auction not in VAT system

Hutchison 3G UK Ltd and Others v Commissioners of Revenue and Customs Case C-369/04

Court of Justice of the European Communities

“The public auction by a government agency of third-generation universal mobile telecommunications system licences was not an economic activity and therefore did not come within the value-added tax system.”

The Times, 3rd July 2007


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