VALUE ADDED TAX – supplies of services closely related to exempt supplies of education – preliminary issues – Item 4 Group 6 Schedule 9 VATA 1994 and Article 134(b) PVD – whether exclusion from exemption for supplies where the basic purpose is to obtain additional income through transactions in direct competition with commercial enterprises can be read into the UK domestic provision – application of the Marleasing principle – If so, whether that was the basic purpose of the appellant’s supplies
Source: bailii.org
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