Court of Justice 16 December 2004, C-536/03 (António Jorge Ldª v Fazenda Pública.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introductory remarks 1. This request for a preliminary ruling concerns 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 system of value added tax: uniform basis of assessment (2) (‘the Sixth Directive’) in relation to