Court of Justice 11 January 2007, C-184/05 (Twoh International BV v Staatssecretaris van Financiën.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. .By this order for reference the Hoge Raad der Nederlanden (Supreme Court of the Netherlands, ‘Hoge Raad’) seeks the interpretation of the Sixth VAT Directive (2) and other legal instruments which regulate mutual assistance by taxation authorities.