Case C-5/05, Staatssecretaris van Financiën v. B.F. Joustra, Judgment of the Court of Justice (Third Chamber) of 23 November 2006, [2006] ECR I-1075 - Common Market Law Review View Case C-5/05, Staatssecretaris van Financiën v. B.F. Joustra, Judgment of the Court of Justice (Third Chamber) of 23 November 2006, [2006] ECR I-1075 by - Common Market Law Review Case C-5/05, Staatssecretaris van Financiën v. B.F. Joustra, Judgment of the Court of Justice (Third Chamber) of 23 November 2006, [2006] ECR I-1075 44 5 Common Market Law Review