Court of Justice 28 January 2010, C-538/08 and C-33/09 (X Holding BV v Staatssecretaris van Financiën (C-538/08) and Oracle Nederland BV v Inspecteur van de Belastingdienst Utrecht-Gooi (C-33/09).)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. By the questions raised in the present joined cases, the Court of Justice is asked about the interpretation of Article 11(4) of Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes – Structure and procedures for application of the