Court of Justice 4 June 1991, C-202/90 (Ayuntamiento de Sevilla v Recaudadores de Tributos de las Zonas primera y segunda.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ Mr President, Members of the Court, 1. The questions referred to the Court for a preliminary ruling by the Tribunal Superior de Justicia de Andalucía concern the interpretation of Article 4(1), (4) and (5) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to