Court of Justice 16 January 1997, C-260/95 (Commissioners of Customs and Excise v DFDS A/S.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. Essentially, the question referred to the Court of Justice by the Queen's Bench Division of the High Court of Justice, which is hearing an appeal from a decision of the London VAT Tribunal, is this: must a company carrying on business as a commercial agent for a tour operator which is established in another Member State and holds