Judgment of the Court 21 June 1988

In Case 415/85

THE COURT, composed of: Lord Mackenzie Stuart, President, G. Bosco, O. Due, J. C. Moitinho de Almeida and G. C. Rodríguez Iglesias (Presidents of Chambers), T. Koopmans, U. Everling, K. Bahlmann, Y. Galmot, C. Kakouris, R. Joliet, T. F. O'Higgins and F. Schockweiler, Judges, Advocate General: M. Darmon Registrar: H. A. Rühl, Principal Administrator

having regard to the Report for the Hearing and further to the hearing on 15 September 1987,

after hearing the Opinion of the Advocate General delivered at the sitting on 2 December 1987,

gives the following

Judgment

The jurisdiction of the Court

Substance

The concept of clearly defined social reasons

The phrase for the benefit of the final consumer

The applicability to the products in issue of Articles 27 and 25 of the Sixth Directive

The zero rates at issue

A — Agricultural inputs (Finance Act 1985, Items (vii), (viii), (xiv) and (xv))

B — Electricity (Finance Act 1985, Item (xx) (a))

Costs

1 Language of the Case: English.