The Weekly Law Reports
[1998] 1 WLR 697
[COURT OF JUSTICE OF THE EUROPEAN COMMUNITIES]
JULIUS FILLIBECK SÖHNE G.m.b.H. & CO. K.G.
v.
FINANZAMT NEUSTADT
(Case C-258/95)
1996 Dec. 5;
1997 Jan. 16;
Oct. 16
1997 Jan. 16;
Oct. 16
President of Chamber C. Gulmann Judges M. Wathelet, J. C. Moitinho de Almeida, P. Jann and L. Sevón Advocate General P. Léger
Revenue
— Value added tax
— Supply of goods or services
— Provision of free transport for employees from home to workplace
— Whether taxable transaction
— Whether supply of services effected for consideration
— Whether for purposes other than those of business
—
Council Directive (77/388/E.E.C.), arts. 2(1), 6(2)