Court of Justice 2 May 1996, C-217/94 (Eismann Alto Adige Srl v Ufficio IVA di Bolzano.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ Introduction 1 In this case the Commissione Tributaria di Primo Grado di Bolzano (Tax Court of First Instance, Bolzano), Italy, has referred to the Court for a preliminary ruling a question as to whether Article 22(8) of the Sixth Council Directive on turnover tax (1) (hereinafter `the Directive') precludes national legislation