Court of Justice 30 April 1998, C-18/95 (F.C. Terhoeve v Inspecteur van de Belastingdienst Particulieren/Ondernemingen buitenland.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 The questions on which the Court is to give a preliminary ruling in this case have been referred by the Gerechtshof te 's-Hertogenbosch (Regional Court of Appeal, 's-Hertogenbosch), the Netherlands (`the Gerechtshof'), and have arisen in the context of an appeal lodged by Mr Terhoeve against a decision of the Head of the Foreign