Court of Justice 1 July 1999, C-437/97 (Evangelischer Krankenhausverein Wien v Abgabenberufungskommission Wien and Wein & Co. HandelsgesmbH v Oberösterreichische Landesregierung.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. This reference by the Verwaltungsgerichtshof (Administrative Court), Austria, for a preliminary ruling concerns the interpretation of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment