Court of Justice 14 November 1995, C-197/94 and C-252/94 (Société Bautiaa v Directeur des Services Fiscaux des Landes and Société Française Maritime v Directeur des Services Fiscaux du Finistère.)

OPINION OF ADVOCATE GENERAL COSMAS delivered on 14 November 1995 ( *1 ) Table of Contents I — The factual background A — Case C-197/94 B — Case C-252/94 II — The national legislation HI — The Community rules IV — Preliminary observation V — The questions referred for a preliminary ruling A — The nature of the duty at issue in the light of Directive 69/335 B — The effect of the possibly special