Luxembourg, 24/06/2002 (Agence Europe) - Germany, which has hitherto been exempted from VAT on research activities carried out for consideration by public sector higher education establishments, has been condemned by the European Commission. Although such research "may be regarded as of great assistance to university education", it is not indispensable for the teaching of students, states the Fifth Chamber of the Court presided by Austrian Judge Peter Jann.
To exempt research contracts from...