Court of Justice 22 February 2005, C-498/03 (Kingscrest Associates Ltd and Montecello Ltd v Commissioners of Customs & Excise.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In these proceedings, the Court of Justice is asked to consider the concept of ‘charitable organisations’ which is used in Article 13A(1)(g) and (h) of the Sixth Value Added Tax Directive (2) to define the scope of the exemptions for supplies of goods and services directly related to welfare and social security and the protection