The Weekly Law Reports
[1988] 3 WLR 1261
[EUROPEAN COURT OF JUSTICE]
COMMISSION OF THE EUROPEAN COMMUNITIES
v.
UNITED KINGDOM
(Case 416/85)
1987 Sept. 15;
Dec. 2;
1988 June 21
Dec. 2;
1988 June 21
President Lord MacKenzie Stuart, Presidents of Chambers G. Bosco, O. Due, J. C. Moitinho de Almeida and G. C. Rodriguez Iglesias, Judges T. Koopmans, U. Everling, K. Bahlmann, Y. Galmot, C. N. Kakouris. R. Joilet, T. F. Higgins and F. A. Schockweiler, Advocate General M. Darmon
European Court of Justice
— jurisdiction
— Commission, application by
— Proceedings against United Kingdom for failure to fulfil E.E.C. obligation
— Motive of Commission in instituting proceedings
— Whether matter for court's consideration
—
E.E.C. Treaty (Cmnd. 5179-II), art. 169
Revenue
— Value added tax
— Zero-rating
— Member state's entitlement to zero-rate goods and services
— Exemption from tax confined to “social reasons” and “benefit of final consumer”
—
Council Directive (67/228/E.E.C.), art. 17
—
Council Directive (77/388/ E.E.C.), art. 28(2)
—
Value Added Tax Act 1983 (c. 55), Sch. 5