Court of Justice 12 July 2001, C-235/00 (Commissioners of Customs & Excise v CSC Financial Services Ltd.)

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European Union · · · Cited by 4 · 12-07-2001

Opinion of the Advocate-General Opinion of the Advocate-General 1. The question which the High Court of Justice of England and Wales, Queen's Bench Division (Crown Office) - hereinafter the High Court - has referred to the Court of Justice concerns the interpretation of one of the exemptions for domestic transactions provided for by the Sixth Value Added Tax Directive (hereinafter the Sixth

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