Court of Justice 7 September 2006, C-401/05 (VDP Dental Laboratory NV v Staatssecretaris van Financiën.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. In the present case, questions have been referred on the interpretation of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes – Common system of value added tax: uniform basis of assessment (2) (‘the Sixth Directive’) which concern the