Judgment of the Court 13 February 1985

In Case 5/84 REFERENCE to the Court under Article 177 of the EEC Treaty by the London Value-Added Tax Tribunal for a preliminary ruling in the proceedings pending before that tribunal between

THE COURT, composed of: Lord Mackenzie Stuart, President, G. Bosco, O. Due and C. Kakouris (Presidents of Chambers), P. Pescatore, T. Koopmans, U. Everling, K. Bahlmann and Y. Galmot, Judges, Advocate General: P. VerLoren van Themaat Registrar: P. Heim

gives the following

JUDGMENT

Decision

Direct Cosmetics' selling scheme

The legal background to the dispute

The subject-matter of the dispute before the Tribunal

The first question

The second question

Costs

1 Language of the Case: English.

2 after considering the observations submitted on behalf of the plaintiff Direct Cosmetics by Sleigh & Son, Solicitors, and Mr D. Vaughan, Q.C, the United Kingdom by Mr J.R.J. Braggins, acting as Agent, assisted by Mr W.S. Hill, Barrister, the Commission of the European Communities by Mr. D.R. Gilmour, acting as Agent, after hearing the Opinion of the Advocate General delivered at the sitting on 4 December 1984,