“…The exemption has its own independent meaning in EU law and must be given an EU definition (see e.g. Case C-275/01 Sinclair Collis Ltd v Customs and Excise [2003] STC 898, [2003] ECR I-5965, at paragraph 22 of the judgment; Case C-284/03 Belgian State v Temco Europe SA [2005] STC 1451, [2004] ECR I-11237 at paragraph 16 of the j…”
“…e C-358/97) [2000] ECR I-6301) or the right to install cigarette machines in commercial premises (Sinclair Collis Ltd v Customs and Excise Comrs (Case C275/01) [2003] STC 898, [2003] ECR I-5965, paras 27 to 30).…”