Court of Justice 15 February 2007, C-335/05 (Řízení Letového Provozu ČR, s. p. v Bundesamt für Finanzen.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. By the present reference for a preliminary ruling, the Finanzgericht Köln (Finance Court, Cologne) (Germany) is asking the Court for an interpretation of Article 2(2) of Thirteenth Council Directive 86/560/EEC of 17 November 1986 on the harmonisation of the laws of the Member States relating to turnover taxes – Arrangements for