Judgment of the Court 23 November 1988

In Case 230/87 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: O. Due, President, T. Koopmans, R. Joliét and T. F. O'Higgins (Presidents of Chambers), C. N. Kakouris, F. Α. Schockweiler and J. C. Moitinho de Almeida, Judges, Advocate General: J. L. Cruz Vilaça Registrar: H. A. Rühi, Principal Administrator

after considering the observations presented on behalf of the appellant in the main proceedings, by David Vaughan, QC, and Messrs S. J. Berwin & Co., solicitors, the United Kingdom, by Susan Hay, acting as Agent, and John Mummery and Robert Jay, Barristers, the Portuguese Government, by Luís Inês Fernandes, Maria Helena Brito and Arlindo Correia, acting as Agents, the Commission of the European Communities, by Johannes Føns Buhl, acting as Agent,

having regard to the Report for the Hearing and further to the hearing on 21 June 1988,

after hearing the Opinion of the Advocate General delivered at the sitting on 14 July 1988,

gives the following

Judgment

Costs

1 Language of the Case: English.