Court of Justice 27 January 2000, C-359/97 (Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.)

Opinion of the Advocate-General Opinion of the Advocate-General I - Introduction 1. In these proceedings for failure to fulfil Treaty obligations the Commission claims that the United Kingdom has failed to fulfil its obligations under the EC Treaty in so far as value added tax was not levied on charges for the use of roads and bridges (tolls) and corresponding payments of own resources with