Court of Justice 27 February 1997, C-370/95, C-371/95 and C-372/95 (Careda SA (C-370/95), Federación nacional de operadores de máquinas recreativas y de azar (Femara) (C-371/95) and Asociación española de empresarios de máquinas recreativas (Facomare) (C-372/95) v Administración General del Estado.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 The questions referred to the Court by the Audiencia Nacional (National High Court) in these three joined cases seek clarification of certain aspects of the concept of turnover tax referred to in Article 33 of the Sixth VAT Directive (1) (hereinafter the `Sixth Directive') in order to characterize, with regard to that article, the