- Cited — Leisure, Independence, Friendship And Enablement Services Ltd v Revenue And Customs 2020-03-25
“…rality precludes treating similar goods and supplies of services, which are thus in competition with each other, differently for VAT purposes (see, inter alia, Case C-481/98 Commission v France [2001] ECR I3369, paragraph 22; Case C-498/03 Kingscrest Associates and Montecello [2005] ECR I-4427, paragraphs 41 and 54; Case C-309/06 M…”
- Cited — Leisure, Independence, Friendship And Enablement Services Ltd v Revenue And Customs 2020-03-25
“…differences between them do not have a significant influence on the decision of the average consumer to use one such service or the other (see, to that effect, Case C-481/98 Commission v France, paragraph 27, and, by analogy, Joined Cases C-367/93 to C-377/93 Roders and Others [1995] ECR I-2229, paragraph 27, and Case C-302/00 Comm…”
- Cited — Leisure, Independence, Friendship And Enablement Services Ltd v Revenue And Customs 2020-03-25
“…s subject to an obligation to provide a universal service, may create a distinction in the eyes of the consumer, in terms of the satisfaction of his own needs (Case C-481/98 Commission v France, paragraph 27, and Case C-357/07 TNT Post UK [2009] ECR I-3025, paragraphs 38, 39 and 45).”…”
- Cited — Leisure, Independence, Friendship And Enablement Services Ltd v Revenue And Customs 2020-03-25
“… that differences in the regulatory framework or legal regime governing the supplies of goods or services may create a distinction in the eyes of the consumer: Case C-481/98 EC Commission v French Republic [2001] ECR I-3369; Joined Cases C-443/04 and C444/04 Solleveld and van den Hout-van Eijnsbergen v Staatsecretaris van Financiën…”