Stichting Kinderopvang Enschede TITJUR Opinion of Mr Advocate General Jacobs delivered on 15 September 2005. # Staatssecretaris van Financiën v Stichting Kinderopvang Enschede. # Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. # Sixth VAT Directive - Exemptions - Supply of services linked to welfare and social security work and protection and education of children or young people. # Case C-415/04.