Court of Justice 15 January 2009, C-357/07 (The Queen, on the application of TNT Post UK Ltd v The Commissioners for Her Majesty’s Revenue and Customs.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. In these proceedings, the High Court of Justice of England and Wales (Administrative Court) requests the interpretation of Article 13A(1)(a) of the Sixth Value Added Tax Directive, (2) which provides for exemption for the services supplied by ‘public postal services’.