Court of Justice 26 October 2010, C-103/09 (The Commissioners for Her Majesty’s Revenue and Customs v Weald Leasing Ltd.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. This reference for a preliminary ruling concerns, inter alia, the interpretation of the concept of ‘abusive practice’, as referred to in the judgment in Case C‑255/02 Halifax and Others , (2) and its application in Case C‑425/06 Part Service (3) and Case C‑162/07 Ampliscientifica and Amplifin .