Hearings
European Union
21 Jun 1988 (Case C-416/85); (Case C-416/85); [1990] 2 QB 130; [1988] 3 WLR 1261; [1989] 1 All ER 364; EU:C:1988:321, ECJ
Commission of the European Communities v United Kingdom
Subject Matter
EUROPEAN COURT OF JUSTICE — Jurisdiction — Commission, application by — Proceedings against United Kingdom for failure to fulfil EEC obligation — Motive of Commission in instituting proceedings — Whether matter for court's consideration — EEC Treaty (Cmnd 5179-II), art 169
[1990] 2 QB 130; [1988] 3 WLR 1261
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/EEC), art 17 — Council Directive (77/388/EEC), art 28(2) — Value Added Tax Act 1983, Sch 5