Court of Justice 16 May 2002, C-269/00 (Wolfgang Seeling v Finanzamt Starnberg.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In this case the Bundesfinanzhof (Federal Finance Court), Germany, has asked the Court whether a Member State may treat the use for private residential purposes of a dwelling in business premises forming as a whole part of the assets of the business as tax-exempt in accordance with Article 13(B)(b) of the Sixth VAT Directive (2)