Court of Justice 17 June 1982, 270/81 (Felicitas Rickmers-Linie KG & Co. v Finanzamt für Verkehrsteuern, Hambourg.)
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European Union · · · 17-06-1982
OPINION OF ADVOCATE GENERAL SIR GORDON SLYNN DELIVERED ON 17 JUNE 1982 My Lords, This case has been referred to the Court by the Finanzgericht, Hamburg, for preliminary rulings on the interpretation of Article 5 (2) of Council Directive 69/335 of 17 July 1969 concerning Indirect Taxes on the Raising of Capital, Official Journal, English Special Edition 1969 (II) p. 412.
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