CHARITY VAT CASE
February 1st, 2005
BY KEITH NUTHALLCHARITIES may be exempt from paying VAT, even if they are formally a profit making enterprise, a European Court of Justice (ECJ) advocate general has advised. Damaso Ruiz-Jarabo Colomer has said that under the EU's sixth VAT directive (article 13A), profit-making companies can be exempt and that their money-making aims do "not in principle constitute an obstacle to its being regarded as a 'charitable organisation'". This ties in with Britain's Value Added Tax (Health and Welfare) Order 2002, which said an exemption should no longer be conditional ...
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