Talacre Beach Caravan Sales Ltd v Customs and Excise Commissioners (Case C-251/05).  BVC 366
European Court of Justice (First Chamber).
P Jann, President of the Chamber, K Schiemann, N Colneric, M Ilešič (Rapporteur) and E Levits, JJ, J Kokott, Advocate General.
Judgment delivered 6 July 2006.
Value added tax – Exemption with refund of tax paid (Zero-rating) – Residential caravans and their contents – Sale of goods taxed at zero rate fitted with goods taxed at the standard rate – Single supply – Council Directive 77/388, art. 28.