Court of Justice 27 April 2006, C-199/05 (European Community v Belgian State.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. This case concerns the interpretation of a provision in the Protocol on the Privileges and Immunities of the European Communities (2) – namely Article 3 on exemption from direct and indirect taxes – which the European Court of Justice has, as yet, considered on only a few occasions. (3) 2.