Court of Justice 18 May 1995, C-485/93 and C-486/93 (Maria Simitzi v Dimos Kos.)

OPINION OF ADVOCATE GENERAL TESAURO delivered on 18 May 1995 ( *1 ) 1. In these requests for preliminary rulings, the Monomeles and the Trimeles Diikitiko Protodikio (Single-Judge and Three-Judge Administrative Courts of First Instance), Rhodes, have raised once again the question of the compatibility with Community law of local taxes charged upon the entry of goods into an isolated part of the