EDM TITJUR Opinion of Mr Advocate General Léger delivered on 12 September 2002. # Empresa de Desenvolvimento Mineiro SGPS SA (EDM) v Fazenda Pública. # Reference for a preliminary ruling: Tribunal Central Administrativo - Portugal. # Sixth VAT Directive - Articles 2, 4(2), 13B(d) and 19(2) - Meaning of 'economic activities' - Meaning of 'incidental financial transactions' - Services effected for consideration. # Case C-77/01.