News / General

Expert Witness Institute v Commissioners of Customs and Excise-VAT

By SLAS Spokesperson

(Court of Appeal, published December 21st 2001) In this case it was held that the supply of services by a non-profit making organisation having as its aims “ supporting the proper administration of justice and the early resolution of disputes” was exempt from VAT on the basis that these aims were of a “civic” nature and therefore within the exemption provided for in Article 13A(1)(1) of the Sixth Council Directive 77/388/EEC (OJ 1977 L 145/1).


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