Court of Justice 12 May 2005, C-512/03 (J. E. J. Blanckaert v Inspecteur van de Belastingdienst/Particulieren/Ondernemingen buitenland te Heerlen.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introductory remarks 1. The present proceedings constitute one of a series of cases, some of which are still pending, which concern the limits placed by Community law on Member States’ sovereignty in tax matters. (2) 2.