Luxembourg, 08/09/2006 (Agence Europe) - In the T-Mobile Austria case (C-28), Court of Justice Advocate General Kokott says that the state auctioning of third-generation (3G) mobile phone licences is not liable to valued added tax (VAT). Her conclusion goes against the views argued by telecoms companies in Austria and the UK that the granting of 3G licences should be subject to VAT (and which the companies would then be able to reclaim from the state).
T-Mobile Austria GmbH and other...