Court of Justice 15 September 2011, C-427/10 (Banca Antoniana Popolare Veneta SpA v Ministero dell'Economia e delle Finanze and Agenzia delle Entrate.)

Opinion of the Advocate-General Opinion of the Advocate-General Facts and legal background to the dispute in the main proceedings and the questions referred 1. The dispute before the Italian courts concerns the sums paid to the public Treasury by Banca Nazionale dell’Agricoltura SpA (‘BNA’) by way of value added tax (‘VAT’) on fees charged for the collection of contributions to various consortia,