Judgment of the Court (Third Chamber), 20 June 2013
Her Majesty’s Commissioners of Revenue and Customs v Paul Newey
Request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber)
Reference for a preliminary ruling — Sixth VAT Directive — Article 2(1) and Article 6(1) — Meaning of ‘supply of services’ — Supply of advertising and loan broking services — Exemptions — Economic and commercial reality of the transactions — Abusive practices — Transactions with the sole aim of obtaining a tax advantage
Case C‑653/11
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Judgment
ECLI:EU:C:2013:409 |
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