Court of Justice of the European Communities.

Judgement delivered 21 June 1988.

Value added tax – Zero-rating – Supplies in the course of economic activity – Animal feeding stuffs, seeds and live animals for human consumption – Water and sewerage supplies – News services – Fuel and power – Protective boots and helmets – Construction of industrial and commercial buildings – Whether, in zero rating supplies, UK failed to fulfil its obligations – Second Council Directive (67/ 228/EEC), Art. 17; Sixth Council Directive (77/388/EEC), Art. 28(2); Value Added Tax Act 1983, Sch. 5, Grp. 2, 6–8, 17.

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