ECJ VAT LOCAL AUTHORITY COMPETITORS TAX BREAKS
June 1st, 2006
BY KEITH NUTHALL A TAX dispute between two German crematorium operators looks set to establish a legal precedent that local authority services cannot keep their tax affairs secret where they are in competition with private companies. The European Court of Justice (ECJ) has ruled that when a business - here Halle crematorium Feuerbestattungsverein Halle - wants to prevent a council-owned competitor from enjoying tax breaks, it is entitled to information on whether these actually exist. Furthermore, it can then rely on Article 4(5) of the European Unon's (EU) ...
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