Court of Justice 8 May 2007, C-427/05 (Agenzia delle Entrate - Ufficio di Genova 1 v Porto Antico di Genova SpA.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. By order of 19 November 2005, the Commissione Tributaria Regionale di Genova (Provincial Tax Court, Genoa) referred to the Court for a preliminary ruling two questions on the interpretation of Article 21(3) of Council Regulation (EEC) No 4253/88 of 19 December 1988 laying down provisions for implementing