Court of Justice 8 June 2006, C-35/05 (Reemtsma Cigarettenfabriken GmbH v Ministero delle Finanze.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. The questions raised by the Italian Corte Suprema di Cassazione in the present case concern the means whereby a taxable person may recover VAT paid by him to a supplier who has invoiced it in error and accounted for it to the tax authorities. 2.