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HMRC internal manual

VAT Cost Sharing Exemption Manual

From:
HM Revenue & Customs
Published
11 March 2016
Updated:
5 March 2026 - See all updates

CSE4160 - How the conditions are to be interpreted: Distortion of competition: What are the practical implications of the Taksatorringen Case?

Page archived following CJEU judgement in 2017.