Court of Justice 28 June 2011, C‑218/10 (ADV Allround Vermittlungs AG, in liquidation v Finanzamt Hamburg-Bergedorf.)

OPINION OF ADVOCATE GENERAL MAZÁK delivered on 28 June 2011 ( 1 ) Case C-218/10 ADV Allround Vermittlungs AG, in liquidation v Finanzamt Hamburg-Bergedorf (Reference for a preliminary ruling from the Finanzgericht Hamburg (Germany)) ‛Sixth VAT Directive — Interpretation of Article 9(2)(e) — Supply of staff — Supply of drivers not in the employ of the supplier — Place where the services are