Court of Justice 14 May 1998, C-149/97 (The Institute of the Motor Industry v Commissioners of Customs and Excise.)

Opinion of the Advocate-General Opinion of the Advocate-General I - Introductory remarks 1 In the present case the Court is called upon to rule on a preliminary question referred to it by the VAT and Duties Tribunal, London, concerning the interpretation of Article 13A(1)(l) of the Sixth VAT Directive (1) (hereinafter `the Sixth Directive') and the exemption from that tax (hereinafter `VAT') in