Court of Justice 25 March 2004, C-269/03 (Administration de l'enregistrement et des domaines and État du grand-duché de Luxembourg v Vermietungsgesellschaft Objekt Kirchberg Sàrl.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. The present case concerns the interpretation of Article 13(C) of the 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 (2) (hereinafter ‘the Sixth Directive’).