Court of Justice of the European Communities.

Judgment delivered 22 June 1988.

Value added tax – EEC – Harmonisation – Supplies of goods to non-taxable persons for resale – Derogating measure to prevent tax avoidance – Notification to E.C. Commission – Authorisation from E.C. Council for derogating measure – Directions to suppliers to charge VAT on goods supplied – Whether authorisation valid – Whether Customs and Excise Commissioners entitled to make directions – Value Added Tax Act 1983, Sch. 4, para. 3; E.C. Sixth Council Directive (77/388/EEC), Art. 11A 1(a), Art. 27(1).