Court of Justice 12 June 2008, C-288/07 (Commissioners of Her Majesty’s Revenue & Customs v Isle of Wight Council and Others.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. The questions in this reference for a preliminary ruling concern the interpretation of the second subparagraph of Article 4(5) 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)