High Court of Justice (Chancery Division)

Applicant: The Commissioners of Her Majesty's Revenue & Customs

Defendants: Isle of Wight Council, Mid-Suffolk District Council, South Tyneside Metropolitan Borough Council, West Berkshire District Council

Is the expression "distortions of competition" to be ascertained on a public body by public body basis such that, in the context of the present case, it should be determined by reference to the area or areas where the particular body in question provides off-street parking or by reference to the totality of the national territory of the Member States?

What is meant by the expression "would lead to"? In particular, what degree of probability or level of certainty is required for that condition to be satisfied?

What is meant by the word "significant"? In particular, does "significant" mean an effect on competition that is more than trivial or de minimis, a "material" effect or an "exceptional" effect?