Court of Justice 1 December 2005, C-181/04 to C-183/04 (Elmeka NE v Ypourgos Oikonomikon.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. In its reference for a preliminary ruling the Greek Simvoulio tis Epikratias (Council of State) asks the Court for an interpretation of Article 15 of the Sixth Council Directive on turnover taxes (2) (‘the Sixth Directive’) concerning the exemption of exports and like transactions and international transport with