Court of Justice 12 October 1995, C-16/95 (Commission of the European Communities v Kingdom of Spain.)

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European Union · · · 12-10-1995

OPINION OF ADVOCATE GENERAL FENNELLY delivered on 12 October 1995 ( *1 ) 1. This case arises out of delays in the reimbursement of value added tax to nonresident taxable persons by Spain. It is effectively undefended and an oral hearing has been dispensed with. 2.

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