Hearings
European Union
16 Oct 1997 (Case C-258/95); EU:C:1997:491; [1998] 1 WLR 697; [1998] All ER (EC) 466; [1997] ECR I-5577; The Times, 27 November 1997, ECJ
Julius Fillibeck Söhne GmbH & Co KG v Finanzamt Neustadt
Subject Matter
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/EEC), arts 2(1), 6(2)