Court of Justice 5 March 2009, C-429/07 (Inspecteur van de Belastingdienst v X BV.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. This is the first time the Court has been asked to examine the condition or conditions governing the lodging by the Commission of the European Communities of written observations before the courts of the Member States under Article 15(3) of Council Regulation (EC) No 1/2003 of 16 December 2002 on the