Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc (C-259/10, C-260/10)

Judgment of 10 Nov 2011

law://eu/cjeu/2010/c-259-10/para_40@2026-11-12

40It is apparent from the actual wording of Article 13B(f) of the Sixth Directive that that provision leaves a broad discretion to the Member States as regards the exemption or the taxation of the transactions concerned since it allows those States to fix the conditions and the limitations to which entitlement to that exemption may be made subject (Leo-Libera, paragraph 26).

Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc (C-259/10, C-260/10)

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