Court of Justice 19 May 1998, C-85/97 (Société financière d'investissements SPRL (SFI) v Belgian State.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 The Tribunal de Première Instance (Court of First Instance), Liège has to resolve a dispute between Société Financière d'Investissements SPRL (hereinafter `SFI') and the Belgian State. The dispute concerns a sum of VAT owed by SFI, for the recovery of which the Belgian tax authorities issued a payment order.