Opinion of Advocate General Bobek delivered on 7 September 2017.

Edward Cussens and Others v T. G. Brosman.#Request for a preliminary ruling from the Supreme Court (Ireland).#Reference for a preliminary ruling — Common system of value added tax (VAT) — Sixth Directive 77/388/EEC — Article 4(3)(a) and Article 13B(g) — Exemption of the supply of buildings, and of the land on which they stand, other than as described in Article 4(3)(a) — Principle that abusive practices are prohibited — Applicability in the absence of national provisions transposing that principle — Principles of legal certainty and of the protection of legitimate expectations.#Case C-251/16.
Opinion of Advocate General Bobek delivered on 7 September 2017