Judgment of the Court (Fourth Chamber) of 15 February 2017
Commissioners for Her Majesty's Revenue and Customs v British Film Institute
Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division)
Reference for a preliminary ruling — Value added tax — Sixth Directive 77/388/EEC — Article 13A(1)(n) — Exemptions for certain cultural services — No direct effect — Determination of the exempt cultural services — Discretion of the Member States
Case C-592/15
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published in the electronic Reports of Cases (Court Reports - general)
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Opinion
ECLI:EU:C:2016:733 |
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Judgment
ECLI:EU:C:2017:117 |
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