Judgment of the Court (Grand Chamber) of 21 February 2006.

University of Huddersfield Higher Education Corporation v Commissioners of Customs & Excise.

Reference for a preliminary ruling: VAT and Duties Tribunal, Manchester - United Kingdom.

Sixth VAT Directive - Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) - Economic activity - Supplies of goods - Supplies of services - Transaction designed solely to obtain a tax advantage.

Case C-223/03.

Reports of Cases

2006 I-01751