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
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
