Court of Justice (Fourth Chamber) 30 March 2006, C-495/04 (A. C. Smits-Koolhoven v Staatssecretaris van Financiën.)

Parties Grounds Operative part Parties In Case C-495/04, REFERENCE for a preliminary ruling under Article 234 EC from the Hoge Raad der Nederlanden (Netherlands), made by decision of 26 November 2004, received at the Court on the same day, in the proceedings A.C. Smits - Koolhoven v Staatssecretaris van Financiën, THE COURT (Fourth Chamber), composed of K.