Court of Justice 3 July 2003, C-387/01 (Harald Weigel and Ingrid Weigel v Finanzlandesdirektion für Vorarlberg.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. By order of 20 September 2001, the Austrian Verwaltungsgerichtshof (Administrative Court; ‘the Verwaltungsgerichtshof’) referred to the Court for a preliminary ruling under Article 234 EC three questions by which the referring court asks, in substance, whether Articles 12 EC, 23 EC, 25 EC, 39 EC and 90 EC or the Community VAT