Luxembourg

August 2, 2002

Universities should be liable for VAT when carrying out research under contract to third parties who also pay tax, the European Court of Justice has ruled in an action against Germany, which had exempted its universities on the grounds that research was not an "essential" part of a university's objective.

You've reached your article limit.

Register to continue

Registration is free and only takes a moment. Once registered you can read a total of 3 articles each month, plus:

  • Sign up for the editor's highlights
  • Receive World University Rankings news first
  • Get job alerts, shortlist jobs and save job searches
  • Participate in reader discussions and post comments
Register

Have your say

Log in or register to post comments