Court of Justice 25 October 2007, C-271/06 (Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. By order of 2 March 2006, the Bundesfinanzhof (Federal Finance Court) (Germany) referred to the Court a question 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