Court of Justice 14 December 2004, C-33/03 (Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. By the present application the Commission asks the Court to declare that the United Kingdom of Great Britain and Northern Ireland has failed to fulfil its obligations under the EC Treaty, in that, contrary to Articles 17 and 18 of the Sixth Directive 77/388/EEC (‘the Sixth Directive’), (2) it has granted taxable