Court of Justice 14 March 2006, C-439/04 and C-440/04 (Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. The Cour de cassation (Court of Cassation) (Belgium) asks the Court of Justice about the implications for the common system of value added tax (‘VAT’) of national legislation which provides that contracts which have an unlawful basis, and therefore those devised to deceive the State in the administration and levy