Court of Justice 6 May 2010, C-84/09 (X v Skatteverket.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. By this reference, the Regeringsrätten (Supreme Administrative Court), Sweden, is seeking an interpretation by the Court of Justice of the rules on intra-Community acquisitions in Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (VAT) (2) (‘Directive 2006/112’). 2.