Court of Justice 16 March 2006, C-98/05 (De Danske Bilimportører v Skatteministeriet.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. In these proceedings the Østre Landsret (Eastern Regional Court, Denmark) seeks the Court’s interpretation of Article 11(A) of the Sixth VAT Directive (2) (hereinafter: ‘Sixth Directive’) concerning the relationship between VAT and motor vehicle registration duty. 2.