Court of Justice 30 April 1991, C-97/90 (Hansgeorg Lennartz v Finanzamt München III.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ My Lords, 1. This case has been referred to the Court by the Munich Finance Court and concerns the interpretation of the Community legislation on value added tax, in particular certain provisions of the Sixth Council Directive of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes -