Court of Justice 13 January 2011, C-262/09 (Wienand Meilicke and Others v Finanzamt Bonn-Innenstadt.)

Opinion of the Advocate-General Opinion of the Advocate-General Table of contents I – Introduction II – Legal context A – Union law B – National law III – Facts and references for a preliminary ruling A – Facts B – First reference for a preliminary ruling and judgment of 6 March 2007 C – Second reference for a preliminary ruling IV – Procedure before the Court V – The parties’ submissions A –