Court of Justice 11 January 2007, C-409/04 (The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. This case raises questions on the interpretation of the Sixth VAT Directive (2) in connection with the exemption of intra-Community supplies. The questions are closely connected with those arising in Case C-146/05 Collée and Case C-184/05 Twoh International , in which I am also delivering an Opinion today. 2.