Opinion of Advocate General Kokott delivered on 7 September 2006.

T-Mobile Austria GmbH and Others v Republik Österreich.#Reference for a preliminary ruling: Landesgericht für Zivilrechtssachen Wien - Austria.#Sixth VAT Directive - Taxable transactions - Definition of ‘economic activity’ - Article 4(2) - Allocation of rights making it possible to use a defined part of the radio-frequency spectrum reserved for telecommunications services.#Case C-284/04.
Opinion of Advocate General Kokott delivered on 7 September 2006.