Court of Justice 22 June 2006, C-240/05 (Administration de l'enregistrement et des domaines v Eurodental Sàrl.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. The Sixth Directive on value added tax (2) (hereinafter ‘VAT’) allows national exemptions under which there is no right to deduct input tax, in addition to exemptions for certain intra-Community transactions in respect of which there is that right of deduction. 2.