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Court of Justice of the European Union · Judgment

C-498/03Kingscrest Associates Ltd and Montecello Ltd v Commissioners of Customs & Excise

Decided
2005-05-26
ECLI
ECLI:EU:C:2005:322
CELEX
62003CJ0498
Finality
Final, the decision cannot be appealed

The court's own keywords

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".

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.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
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    • Model card and audit published under the EU AI Act

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