Court of Justice 13 December 1983, 70/83 (Gerda Kloppenburg v Finanzamt Leer.)

OPINION OF MR ADVOCATE GENERAL VERLOREN VAN THEMAAT DELIVERED ON 13 DECEMBER 1983 ( 1 ) Mr President, Members of the Court, 1. Introduction The plaintiff in the main action, Mrs Kloppenburg, who carries on a credit and mortgage business, claimed exemption from turnover tax for the first half of 1978 on the basis of Articles 1 and 13 B (d) 1 of the Sixth Council Directive of 17 May 1977 (Official