Court of Justice 25 May 2005, C-435/03 (British American Tobacco International Ltd and Newman Shipping & Agency Company NV v Belgische Staat.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. By this reference for a preliminary ruling, the Hof van Beroep te Antwerpen (Court of Appeal, Antwerp) (Belgium) is referring to the Court of Justice questions concerning the interpretation of 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