Court of Justice 13 July 1993, C-73/92 (Commission of the European Communities v French Republic.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ Mr President, Members of the Court, 1. The Commission in the present cases seeks declarations that the French Republic, the Grand Duchy of Luxembourg and the Kingdom of Spain have introduced rules resulting in a failure by those Member States to comply with Article 9(2)(e) of the Council' s Sixth VAT Directive.