Court of Justice 26 June 1997, C-188/95 (Fantask A/S e.a. v Industriministeriet (Erhvervministeriet).)

Opinion of the Advocate-General Opinion of the Advocate-General 1 The Østre Landsret (Danish Eastern Regional Court) has requested the Court to give a preliminary ruling on the interpretation of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (`the Directive'), (1) as most recently amended by Council Directive 85/303/EEC.