Court of Justice 15 December 2005, C-443/04 and C-444/04 (H. A. Solleveld (C-443/04) and J. E. van den Hout-van Eijnsbergen (C-444/04) v Staatssecretaris van Financiën.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. In these two joined cases, the Hoge Raad der Nederlanden (Netherlands Supreme Court) asks the Court for an interpretation of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of