Court of Justice 24 April 1997, C-145/96 (Bernd von Hoffmann v Finanzamt Trier.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 This preliminary reference concerns the payment of VAT on arbitrators' fees. Are they taxable in the arbitrator's home Member State, in that of the arbitral tribunal which pays him, or in that (or those) of the parties to the arbitration? This issue turns on the interpretation of Article 9(2)(e) of the Sixth VAT Directive.