“…ings that the effect of the CJEU decision in Maatschap M J M Linthorst, K G P Pouwels and J Scheres cs v Inspecteur der Belastingdienst/Ondernemingen Roermond (Case C-167/95) [1997] STC 1287 (“Linthorst”) is to limit the meaning of this phrase to supplies made by members of the so-called “liberal professions”. The FTT rejected this…”
“…vice must thus be regarded as similar to those of one of the activities mentioned in that provision when they both serve the same purpose (see, to that effect, Case C-167/95 Linthorst, Pouwels en Scheres [1997] ECR 1-1195, paragraphs 19 to 22 and von Hoffmann, paragraphs 20 and 21).”…”