29 June 2007

EU - 3g mobile telecommunications licences not subject to VAT

(RAPID)
Judgment of the Court of Justice in Case C-284/04 and Case C-369/04 T-Mobile Austria GmbH and Others v Republik Österreich Hutchison 3G UK Ltd and Others v Commissioners of Customs & Excise. The award by the State of 3g mobile telecommunications licences by auction does not constitute an economic activity. Consequently that activity does not fall within the scope of the Sixth VAT Directive