Market leading insight for tax experts
View online issue

Crossed Wires in Luxembourg

Valentina Sloane Barrister, Monckton Chambers, discusses the Hutchinson 3G case and the Sixth Directive

 
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...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top