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Court of Justice of the European Union · Order

C‑117/11Purple Parking Ltd and Airparks Services Ltd v The Commissioners for Her Majesty's Revenue & Customs

Decided
2012-01-19
ECLI
ECLI:EU:C:2012:29
CELEX
62011CO0117
Finality
Final, the decision cannot be appealed

The court's own keywords

First subparagraph of Article 104(3) of the Rules of Procedure — Taxation — VAT — Sixth Directive — Article 28(2)(a) — Article 28(3)(b) — Exemption of certain transport services — Transaction combining car parking services and the transport of travellers between the car park and an airport — Existence of two separate supplies of services or of a single supply — Principle of fiscal neutrality.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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