“…ad-Stockham submitted that the UT failed properly to apply the principle established by the CJEU in Kingscrest Associates and Montecello v CCE (Case C- 498/03) [2005] STC 1547 that the domestic classification of an entity as a “charity” is not relevant to the application of the principle of equal treatment. What matters is the substa…”
“…ch are thus in competition with each other, differently for VAT purposes (see, inter alia, Kingscrest Associates Ltd v Customs and Excise Comrs (Case C-498/03) [2005] STC 1547, [2005] ECR I-4427, para 41; Turn- und Sportunion Waldburg v Finanzlandesdirektion für Oberösterreich (Case C-246/04) [2006] STC 1506, [2006] ECR I-589, para 3…”