Court of Justice 17 November 1998, C-216/97 (Jennifer Gregg and Mervyn Gregg v Commissioners of Customs and Excise.)

Opinion of the Advocate-General Opinion of the Advocate-General I - Introduction 1 In this case the Court of Justice has been asked to give a preliminary ruling on two questions referred to it by the Value Added Tax Tribunal of Belfast concerning the interpretation of Article 13A(1) and (2) of Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States