Court of Justice 27 April 2006, C-128/05 (Commission of the European Communities v Republic of Austria.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In this action, the Commission submits that certain special arrangements applied in Austria to international passenger transport providers who are not established in that Member State, who provide only occasional services there and whose turnover there is less than EUR 22 000 per annum, are contrary to the Sixth VAT Directive.