The situation of BT and the assessment of the valuation of its fibre optic hereditament is not comparable to that of Vtesse and therefore it is impossible to say whether BT has been given any unfair advantage or more favourable treatment contrary to the broad principles of Article 87 EC. Factual background On 19 September 2003, the Valuation Officer made an entry in the 2000 rating list, bringing into assessment a telecommunications network operated by Vtesse Networks Limited, traversing a number of billing authority areas. Vtesse objected on the grounds that the telecommunications network referred to did not constitute a hereditament. The Valuation Tribunal agreed and cancelled the entries. The Valuation Officer appealed to the Lands Tribunal by notice dated 26 October 2004.
The UK Lands Tribunal rules that the application of a different valuation method between undertakings is not evidence and to assess the value of telecommunications network has resulted in an advantage likely to confer unlawful State aid (Kingston / British Telecom)
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