Court of Justice 20 November 2003, C-307/01 (Peter d'Ambrumenil and Dispute Resolution Services Ltd v Commissioners of Customs & Excise.)

Parties Grounds Decision on costs Operative part Parties In Case C-307/01, REFERENCE to the Court under Article 234 EC by the VAT and Duties Tribunal, London (United Kingdom), for a preliminary ruling in the proceedings pending before that tribunal between Peter d ' Ambrumenil, Dispute Resolution Services Ltd and Commissioners of Customs and Excise, on the interpretation of Article 13A(1)(c) of