Court of Justice 19 May 1988, 298/86 (Commission of the European Communities v Kingdom of Belgium.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ Mr President, Members of the Court, 1 . Article 2 of Council Directive 72/464/EEC of 19 December 1972 on taxes other than turnover taxes which affect the consumption of manufactured tobacco ( 1 )provides that the Member States are to refrain from subjecting manufactured tobacco to any tax other than excise duty, for whose