Commission of the European Communities v United Kingdom (Record no. 14794)

MARC details
000 -LEADER
fixed length control field 01482cab a2200193 4500
001 - CONTROL NUMBER
control field ABS40199
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1988 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u22095
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Commission of the European Communities v United Kingdom
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1988
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Weekly Law Reports
Volume/sequential designation (1988) 3 WLR 1261-1280(19)
520 ## - SUMMARY, ETC.
Summary, etc. European Court of Justice 21 June 1988. Certain goods and services were zero-rated for the purposes of VAT by Value Added Tax Act 1983 s16(2) . The EC Commission regarded this as not conforming to the derogations from the Sixth Council Directive article 28(2) (77/388/EEC) on the harmonisation of laws relating to VAT in that the provisions of the Act had not been `taken for clearly defined social reasons and for the benefit of the final consumer.` The items listed in the Act had not been agreed between the Commission and the UK government and therefore the Commission instituted proceedings on the grounds that the UK had failed to fulfil obligations under the EEC Treaty. The UK Government challenged the motive of the Commission in instituting proceedings. It was held that identification of `social reasons` for the purposes of the directive was essentially a matter for member states and was subject to supervision by the Community Institutions only in so far as the effective objective of
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BUILT ENVIRONMENT
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/09/1999   ABS40199 22095-1001 06/08/2019 1 06/08/2019 Law report