The Zoological Society of London case

Brian Conn discusses the impact on cultural service organisations of the ECJ’s decision: Article published in the June 2002 issue of Tax Adviser.

The recent decision of the European Court of Justice (ECJ) in the case concerning The Zoological Society of London (ZSL) (case C-267/00) will be of importance to a number of organisations providing cultural services – organisations which as well as operating on limited resources, may have suffered an unnecessary value added tax (VAT) burden for many years.

To view the article in pdf format, please click on the link below.

Technical Department
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June 2002 by