European Court of Justice (Grand Chamber).

V Skouris, President, P Jann, CWA Timmermans, A Rosas, K Schiemann, J Makarczyk, Presidents of Chambers, S von Bahr (Rapporteur), JN Cunha Rodrigues, R Silva de Lapuerta, K Lenaerts, P Kūris, E Juhász and G Arestis, JJ, Advocate General, M Poiares Maduro.

Judgment delivered 21 February 2006.

Value added tax – Supply of goods and services – Economic activity – Abuse of rights – Transactions having the sole aim of obtaining a tax advantage – Council Directive 77/388, art. 2(1), 4(1), (2), 5(1), 6(1), 17.

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