Court of Justice 27 February 1997, C-330/95 (Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 By this question referred for a preliminary ruling, the VAT and Duties Tribunal, Manchester Tribunal Centre, asks the Court to give an interpretation clarifying the right to derogate provided for in Article 11C(1) of the Sixth VAT Directive (1) (`the Sixth Directive') governing the reduction of the taxable amount in cases of total