Court of Justice 12 September 2002, C-149/01 (Commissioners of Customs & Excise v First Choice Holidays plc.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. By order of 13 March 2001, the Court of Appeal (England and Wales) (Civil Division) ( "the Court of Appeal" ) referred to the Court of Justice under Article 234 EC a question for a preliminary ruling concerning Article 26(2) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the rules of the Member