Court of Justice 15 March 1989, 231/87 and 129/88 (Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda and others v Comune di Carpaneto Piacentino and others.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ Mr President, Members of the Court, 1 . The returns submitted by the local authority of Carpaneto for the purposes of the levying of direct taxes for 1980, 1981, 1982 and 1983 and those concerning value-added tax submitted by the local authority of Rivergaro for 1981, 1982, 1983 and 1985 were all the subject of rectified