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(Case C-592/15) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Value added tax - Sixth Directive 77/388/EEC - Article 13A(1)(n) - Exemptions for certain cultural services - No direct effect - Determination of the exempt cultural services - Discretion of the Member States))
(2017/C 112/13)
Language of the case: English
Applicant: Commissioners for Her Majesty’s Revenue and Customs
Respondent: British Film Institute
Article 13A(1)(n) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, exempting ‘certain cultural services’, must be interpreted as not being of direct effect, so that in the absence of transposition that provision may not be relied on directly by a body governed by public law or other cultural body recognised by the Member State concerned supplying cultural services.
(<span class="note">1</span>) OJ C 27, 25.1.2016.