Ampliscientifica och Amplifin bestred mervärdeskattekontorets beslut vid Commissione tributaria provinciale di Milano, som biföll deras talan i dom den 5 november 1996. ###>Ampliscientfica and Amplifin challenged those notices before the Commissione tribuatria provinciale di Milano (Provincial Tax Court, Milan), which granted their applications in separate judgments on 5 November 1996.