Court of Justice 28 March 1996, C-331/94 (Commission of the European Communities v Hellenic Republic.)

OPINION OF ADVOCATE GENERAL LA PERGOLA delivered on 28 March 1996 ( *1 ) I — Facts 1. By an application lodged on 13 December 1994, the Commission is seeking a declaration that, by adopting and maintaining in force legislative provisions contrary to Articles 2, 9(2)(b) and 26 of the Sixth Council Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover