Court of Justice 22 September 2005, C-280/04 (Jyske Finans A/S v Skatteministeriet.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. This case, a reference from the Vestre Landsret (Western Regional Court), Denmark, raises the question whether, in a case where a car sale-and‑leaseback business purchases second‑hand cars, leases them out and eventually re‑sells them, such resale (1) should qualify as a delivery exempted from VAT within the