Court of Justice 7 March 2006, C-106/05 (L.u.P. GmbH v Finanzamt Bochum-Mitte.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In the present reference for a preliminary ruling, the Bundesfinanzhof (Federal Finance Court), Germany, refers to the Court of Justice a question on the 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