Valentina Sloane Barrister Monckton Chambers discusses the Hutchinson 3G case and the Sixth Directive
In Case C-369/04 Hutchison 3G UK Ltd & Others v CEC and Case C-284/04 T-Mobile & Others v Austria judgments of 26 June 2007 the ECJ held that Member States' auctions of 3G licences do not constitute an economic activity and so fall outside the scope of the Sixth Directive. In finding that claims by successful bidders for recovery of allegedly-paid VAT have failed at the first hurdle the ECJ declined to offer any observations on the other questions referred. Issues such as when treatment of a public authority as a non-taxable person will lead to 'significant distortions of competition' therefore remain clouded with uncertainty.
The judgments are nevertheless notable for the...
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Valentina Sloane Barrister Monckton Chambers discusses the Hutchinson 3G case and the Sixth Directive
In Case C-369/04 Hutchison 3G UK Ltd & Others v CEC and Case C-284/04 T-Mobile & Others v Austria judgments of 26 June 2007 the ECJ held that Member States' auctions of 3G licences do not constitute an economic activity and so fall outside the scope of the Sixth Directive. In finding that claims by successful bidders for recovery of allegedly-paid VAT have failed at the first hurdle the ECJ declined to offer any observations on the other questions referred. Issues such as when treatment of a public authority as a non-taxable person will lead to 'significant distortions of competition' therefore remain clouded with uncertainty.
The judgments are nevertheless notable for the...
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