No. 16,569

Decision given by Stephen Oliver QC (Chairman) on 8 March 2000.

EC law – Derogation – Whether effective – Delay in notification of member states by Commission – Whether procedural irregularities vitiated derogation – Whether provision of domestic law exceeded authorisation granted – Directive 77/388, the sixth VAT directive, art. 27(2)–(4); Value Added Tax Act 1994, Sch. 6, para. 1.

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