Court of Justice 25 September 1997, C-346/95 (Elisabeth Blasi v Finanzamt München I.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 The present case, referred to the Court by the Finanzgericht (Finance Court) München, raises the question whether Article 13B(b) of the Sixth VAT Directive (`the Directive') (1) permits a Member State to impose VAT on the provision of temporary accommodation for asylum-seekers and emigrants.