Commission v Ireland (Case No. 17/84). (1985) 2 BVC 200139
Court of Justice of the European Communities.
Judgment delivered 10 July 1985.
Value added tax – Moveable goods – Part exchange – Basis of assessment – Provision in legislation of member State that value of part exchanged goods excluded from balance payable by purchaser – Whether provision failed to fulfil obligation under EEC treaty – Sixth EC Directive, Art. 11, 32.