Court of Justice 4 May 2006, C-251/05 (Talacre Beach Caravan Sales Ltd v Commissioners of Customs & Excise.)

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European Union · · · Cited by 6 · 04-05-2006

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. Article 28 of the Sixth VAT Directive (2) (‘the Sixth Directive’) authorises the Member States, on a transitional basis and under certain conditions, to retain reduced rates of VAT.

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