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Tax Case News

Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
R (oao TNT Post UK Ltd) v HMRC (ECJ Case C-357/07)
The UK exempted all supplies of postal services by the Royal Mail in accordance with Article 13A(1)(a) of the EC Sixth Directive. A private postal company which provided distribution services for business mail applied to the QB for judicial review contending that the UK law was unfairly discriminatory and that its own services should receive similar treatment. The QB referred the case to the ECJ for a ruling on the interpretation of the expression 'public postal services' in Article 13A1(a).
The ECJ held...

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