Court of Justice 8 July 2004, C-453/02 and C-462/02 (Finanzamt Gladbeck v Edith Linneweber (C-453/02) and Finanzamt Herne-West v Savvas Akritidis (C-462/02).)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. The questions referred to the Court by the Bundesfinanzhof (Federal Finance Court) for a preliminary ruling in these two joined cases concern the interpretation of Article 13B(f) of Sixth Directive 77/388/EEC (2) (‘Sixth Directive’). 2.