Court of Justice 13 November 1990, C-249/89 (Trave-Schiffahrtsgesellschaft mbH & Co. KG v Finanzamt Kiel-Nord.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ Mr President, Members of the Court, 1. As in Case C-15/89, the preliminary question submitted by the Bundesfinanzhof in this case requests the Court to interpret Article 4(2)(b) of Council Directive 69/335 of 17 July 1969 concerning indirect taxes on the raising of capital (1) (hereinafter referred to as "the Directive"). 2.