Court of Justice 23 October 1997, C-347/96 (Solred SA v Administración General del Estado.)
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European Union · · · 23-10-1997
Opinion of the Advocate-General Opinion of the Advocate-General 1 The three questions referred for a preliminary ruling by the Tribunal Superior de Justicia, Madrid, Division for Contentious Administrative Proceedings, relate to the interpretation of Articles 4, 5, 7 and 10 of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (1) (hereafter `the
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