Court of Justice 26 March 1998, C-260/96 (Ministero delle Finanze v Spac SpA.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 The Corte d'Appello (Court of Appeal) di Venezia (Italy) has submitted a question for a preliminary ruling on the impact of Community law, as interpreted in the case-law of the Court of Justice, on certain conditions for the exercise of the right to recover taxation improperly levied by the Italian Administration.