| |
| | Zoological Society of London (Taxation) [2002] EUECJ C-267/00 (21 March 2002) |
 | | The Commissioners contended in particular that the Zoological Society did not satisfy the criterion that, in order to benefit from the VAT exemption, the body requesting that advantage must be managed and administered on an essentially voluntary basis, since some of the society's paid employees were involved in its management and administration. |
 | | On an action brought by the Zoological Society, the VAT and Duties Tribunal, London (United Kingdom), held at first instance that the society was managed and administered by its three officers and the 18 other members of the council. |
 | | In their view, the presence of paid staff in a body such as the Zoological Society is not decisive, so long as the persons concerned do not have a decisive influence over the adoption of essential decisions, namely those concerning the determination of its policy, particularly financial policy, and the orientation of its activities. |
| www.worldlii.org /eu/cases/EUECJ/2002/C26700.html (1780 words) |
|