Judgment of the Court (Third Chamber) of 26 May 2005.

Kingscrest Associates Ltd and Montecello Ltd v Commissioners of Customs & Excise.

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

Sixth VAT Directive - Article 13A(1)(g) and (h) - Exempt transactions - Supplies closely linked to welfare and social security work - Supplies closely linked to the protection of children and young persons - Supplies made by bodies other than those governed by public law and recognised as charitable by the Member State concerned - Private, profit-making entity - Meaning of "charitable".

Case C-498/03.

Reports of Cases

2005 I-04427