Court of Justice 27 September 2001, C-141/00 (Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin.)

Opinion of the Advocate-General Opinion of the Advocate-General I - Introduction 1. By order of 3 February 2000 received at the Registry of the Court on 14 April 2000, the Bundesfinanzhof (Federal Finance Court) (Federal Republic of Germany) submitted three questions under Article 234 EC seeking an interpretation of Article 13A(1)(c) and (g) of the Sixth VAT Directive in the context of a dispute