Court of Justice 21 April 1983, 80/82 (Administration des impôts v Guy Soler.)

OPINION OF MR ADVOCATE GENERAL VERLOREN VAN THEMAAT DELIVERED ON21 APRIL 1983 ( 1 ) Mr President, Members of the Court, 1. The question submitted for a preliminary ruling In the present case, the French Cour de Cassation [Court of Cassation] has requested the Court of Justice to give a preliminary ruling on the question : “Whether the national court is empowered to regard as separated from its