Court of Justice 27 January 2005, C-452/03 (RAL (Channel Islands) Ltd and Others v Commissioners of Customs & Excise.)

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European Union · · · Cited by 3 · 27-01-2005

Opinion of the Advocate-General Opinion of the Advocate-General 1. The High Court of Justice of England and Wales (Chancery Division) (hereinafter the ‘High Court’) seeks a preliminary ruling from the Court of Justice on several questions concerning the interpretation of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover

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