Court of Justice 7 May 1991, C-35/90 (Commission of the European Communities v Kingdom of Spain.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ Mr President, Members of the Court, 1. This application is for a declaration that, by exempting from value added tax the professional services, including those whose consideration consists in copyright, provided by figurative artists, writers, literary contributors, newspaper and magazine illustrators and photographers, musical