Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 22 February 2005.

Kingscrest Associates Ltd and Montecello Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Article 13A(1)(g) and (h) - Exempt transactions - Supplies closely linked to welfare and social security work - Supplies closely linked to the protection of children and young persons - Supplies made by bodies other than those governed by public law and recognised as charitable by the Member State concerned - Private, profit-making entity - Meaning of "charitable".#Case C-498/03.