Court of Justice 18 November 2004, C-378/02 (Waterschap Zeeuws Vlaanderen v Staatssecretaris van Financiën.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In these proceedings, the Hoge Raad of the Netherlands asks for the Court’s guidance on the interpretation of the Sixth VAT Directive (2) (hereinafter ‘the Directive’) as it applies, in particular, to public bodies. 2. In the main proceedings, a Netherlands water authority built a sewage plant in its capacity as a public authority.