Court of Justice 29 September 2005, C-210/04 (Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v FCE Bank plc.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. This reference for a preliminary ruling essentially concerns the issue as to whether, and, if so under what circumstances, services supplied within the same legal entity are to be treated as supplies of services for consideration chargeable to value added tax (2) under the Sixth Council Directive 77/388/EEC. (3) 2.