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Eynsham Cricket Club (ECC) case: services for the construction of a cricket pavilion, zero-rated?

Source: gov.uk

VAT – whether construction of cricket pavilion by cricket club zero-rated – whether cricket club a “charity” for VAT purposes – whether pavilion had intended use as a village hall or similarly in providing social or recreational facilities for a local community – whether EU law principles of equal treatment or fiscal neutrality apply

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