R. v Customs and Excise Commissioners, ex parte Tattersalls Ltd. (Case No. 10/87). (1988) 3 BVC 345
Court of Justice of the European Communities.
Judgment delivered 21 June 1988.
Value added tax – Temporary imports – Racehorses – Exemption in Republic of Ireland – Whether exemption in exporting state was part of rules governing VAT – Whether exemption should be granted in importing state – Seventeenth Council Directive (85/362/EEC), Art. 10(c), 11(b).