Court of Justice 3 February 1998, C-124/96 (Commission of the European Communities v Kingdom of Spain.)

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European Union · · · Cited by 2 · 03-02-1998

Opinion of the Advocate-General Opinion of the Advocate-General 1 In this action, the Commission seeks a declaration that the Kingdom of Spain has failed to fulfil its obligations under the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (`the

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