Read the full decision in
VAT – whether services supplied by BBC to Open University exempt under
Article 13A(1)(i) of the Sixth VAT Directive – appeal on law from decision
of First-tier Tribunal that services were exempt – was BBC a body governed
by public law? – no – did BBC have educational aim required by Article
13A(1)(i)? – yes – was BBC other organisation defined by United Kingdom
as having similar objects? – yes – appeal dismissed.
Published 1 December 2016