Court of Justice 13 December 2001, C-267/00 (Commissioners of Customs and Excise v Zoological Society of London.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In accordance with the second indent of Article 13(A)(2)(a) of the Sixth VAT Directive, Member States may make certain VAT exemptions subject to the condition that the entity benefiting from the exemption is managed and administered on an essentially voluntary basis by persons who have no direct or indirect interest in the results