Judgment of the Court of Justice in Case C-357/07 TNT Post UK Ltd vs. The Commissioners for Her Majesty's Revenue and Customs - May 20, 2009
The Sixth VAT Directive exempts ‘public postal services’ from VAT on the basis that they represent activities in the public interest. The postal directive began the process of the gradual liberalisation of the postal services market. It lays down rules concerning the provision of a universal postal service and the criteria defining the services which may be reserved to the universal postal service providers.
