Court of Justice 23 January 2003, C-58/01 (Océ Van der Grinten NV v Commissioners of Inland Revenue.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. By order of 12 February 2001 the presiding Special Commissioner for the special purposes of the United Kingdom Income Tax Acts (the " Special Commissioner" ) referred to the Court of Justice for a preliminary ruling a question on the interpretation of Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation