Court of Justice (Full Court) 7 September 1999, C-216/97 (Jennifer Gregg and Mervyn Gregg v Commissioners of Customs and Excise.)

Parties Grounds Decision on costs Operative part Parties In Case C-216/97, REFERENCE to the Court under Article 177 of the EC Treaty (now Article 234 EC) by the VAT and Duties Tribunal, Belfast, United Kingdom, for a preliminary ruling in the proceedings pending before that tribunal between Jennifer Gregg and Mervyn Gregg and Commissioners of Customs & Excise, on the interpretation of Article