Judgment of the Court (Grand Chamber) of 21 February 2006.

Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.

Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.

Sixth VAT Directive - Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) - Economic activity - Supplies of goods - Supplies of services - Abusive practice -Transactions designed solely to obtain a tax advantage.

Case C-255/02.

European Court reports 2006 Page I-01609

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