Court of Justice 25 September 1997, C-384/95 (Landboden-Agrardienste GmbH & Co. KG v Finanzamt Calau.)

OPINION OF ADVOCATE GENERAL JACOBS delivered on 25 September 1997 ( *1 ) 1. The issue in this case, referred to the Court by the Finanzgericht des Landes Brandenburg (Finance Court of the Land of Brandenburg), is whether by reducing his potato crop in return for a national subsidy a farmer provides a service for consideration within the meaning of the Sixth VAT Directive.