Court of Justice 17 July 1997, C-284/96 (Didier Tabouillot v Directeur des services fiscaux de Meurthe-et-Moselle.)

OPINION OF ADVOCATE GENERAL JACOBS delivered on 17 July 1997 ( *1 ) 1. The Tribunal de Grande Instance (Regional Court), Briey has referred the following questions to the Court for a preliminary ruling: ‘Is Article 95 of the [EC] Treaty to be interpreted as precluding the application of a method for establishing the fiscal horsepower value of vehicles which results in a higher such value being