000			01482cab a2200193 4500
001			ABS40199
008			090401t1988 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u22095
041			_aeng
245			_aCommission of the European Communities v United Kingdom
260			_c1988
350			_a0
490			_aWeekly Law Reports _v(1988) 3 WLR 1261-1280(19)
520			_aEuropean 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			_aBUILT ENVIRONMENT
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c14794 _d14794