Court of Justice 10 July 2003, C-320/02 (Förvaltnings AB Stenholmen v Riksskatteverket.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. The present reference for a preliminary ruling concerns the interpretation of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment (hereinafter: ‘the Sixth Directive’).