Court of Justice 16 December 1997, C-175/97 (Commission of the European Communities v French Republic.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 In this case, the Commission asks the Court to declare that, by failing to adopt the laws, regulations and administrative provisions necessary to transpose Council Directive 93/89/EEC of 25 October 1993 on the application by Member States of taxes on certain vehicles used for the carriage of goods by road and tolls and charges for