Court of Justice 22 April 2010, C-40/09 (Astra Zeneca UK Ltd v Commissioners for Her Majesty’s Revenue and Customs.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. While, as a general rule, reasonably straightforward, the common system of VAT can, as anyone who is required to deal with it is well aware, give rise in practice to complex situations. The present case provides such an example. 2.