Court of Justice 17 January 2006, C-509/04 (Magpar VI BV v Staatssecretaris van Financiën.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. The present case concerns two questions referred to the Court of Justice for a preliminary ruling under Article 234 EC by the Hoge Raad der Nederlanden (Supreme Court of the Netherlands), (the ‘Hoge Raad’) on the interpretation of Article 7(1) of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising