Court of Justice 7 April 2005, C-223/03 (Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.)

Opinion of the Advocate-General Opinion of the Advocate-General Case C-223/03 University of Huddersfield Higher Education Corporation v Commissioners of Customs and Excise (Reference for a preliminary ruling from the Value Added Tax and Duties Tribunal, Manchester) ( Sixth VAT Directive – Articles 2(1), 4(1), (2), 5(1), 6(1 ), 10(2) and 17 – Supply of goods and services – Economic activity –