Court of Justice 30 September 2021, C-247/20 (Opinion of Advocate General Hogan delivered on 30 September 2021.)

OPINION OF ADVOCATE GENERAL HOGAN delivered on 30 September 2021 ( 1 ) Case C‑247/20 VI v Commissioners for Her Majesty’s Revenue & Customs (Request for a preliminary ruling from the Social Security Appeal Tribunal (Northern Ireland) (United Kingdom)) (Reference for a preliminary ruling – Right to move and reside freely within the territory of the Member States – Directive 2004/38/EC – Article