Court of Justice 22 June 2006, C-345/04 (Centro Equestre da Lezíria Grande Lda v Bundesamt für Finanzen.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. On a proper construction, does Article 59 of the EC Treaty (now, after amendment, Article 49 EC) preclude tax legislation of a Member State under which a company established in another Member State cannot, under a tax reimbursement procedure, obtain a deduction for business expenses incurred in the supply of services in the first