Court of Justice 11 November 2004, C-25/03 (Finanzamt Bergisch Gladbach v HE.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. By order of 29 August 2002, received at the Court on 23 January 2003, the Bundesfinanzhof referred to the Court for preliminary ruling four questions relating to the interpretation of the Sixth Directive 77/388/EEC of the Council of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes –