Court of Justice of the European Communities (including Court of First Instance Decisions)
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Apple and Pear Development Council v Commissioners of Customs and Excise. [1988] EUECJ R-102/86 (8 March 1988)
URL: http://www.bailii.org/eu/cases/EUECJ/1988/R10286.html Cite as:
[1988] 2 CMLR 394,
ECLI:EU:C:1988:120,
EU:C:1988:120,
[1988] ECR 1443,
[1988] EUECJ R-102/86,
[1988] 2 All ER 922,
[1988] STC 221
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IMPORTANT LEGAL NOTICE - The source of this judgment is the web site of the Court of Justice of the European Communities. The information in this database has been provided free of charge and is subject to a Court of Justice of the European Communities disclaimer and a copyright notice. This electronic version is not authentic and is subject to amendment.
++++ TAX PROVISIONS - HARMONIZATION OF LAWS - TURNOVER TAXES - COMMON SYSTEM OF VALUE-ADDED TAX - SUPPLY OF SERVICES EFFECTED FOR CONSIDERATION - CONCEPT - ACTIVITIES OF A NATIONAL DEVELOPMENT BODY FOR THE FRUIT INDUSTRY FINANCED BY MEANS OF A CHARGE LEVIED ON GROWERS - EXCLUSION ( COUNCIL DIRECTIVE 77/388, ART . 2 ( 1 ) )