Court of Justice (Sixth Chamber) 12 November 1998, C-149/97 (The Institute of the Motor Industry v Commissioners of Customs and Excise.)

Parties Grounds Decision on costs Operative part Parties In Case C-149/97, REFERENCE to the Court under Article 177 of the EC Treaty by the VAT and Duties Tribunal, London, for a preliminary ruling in the proceedings pending before that tribunal between Institute of the Motor Industry and Commissioners of Customs and Excise on the interpretation of Article 13A(1)(l) of the Sixth Council Directive