Court of Justice 8 September 2016, C-344/15 (National Roads Authority v The Revenue Commissioners.)

OPINION OF ADVOCATE GENERAL SZPUNAR delivered on 8 September 2016 ( 1 ) Case C‑344/15 National Roads Authority v The Revenue Commissioners (Request for a preliminary ruling from the Appeal Commissioners, Ireland) ‛Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 13(1) — Taxable persons — Activities or transactions engaged in by bodies governed by