Court of Justice 28 January 1992, C-327/90 (Commission of the European Communities v Hellenic Republic.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ Mr President, Members of the Court, 1. In these proceedings the Commission seeks a declaration from the Court that, by applying differentiated tax rules to motor vehicles, and in particular by using different rules to calculate the basis of assessment for the special consumption tax, so that imported vehicles are more heavily