Court of Justice 16 June 2005, C-200/04 (Finanzamt Heidelberg v ISt internationale Sprach- und Studienreisen GmbH.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In this reference for a preliminary ruling the Bundesfinanzhof (Federal Finance Court (Germany)), seeks a decision from the Court of Justice as to whether the special scheme for travel agents laid down in Article 26 of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonisation of the laws of the Member States