Court of Justice 1 December 1998, C-254/97 (Société Baxter, B. Braun Médical SA, Société Fresenius France and Laboratoires Bristol-Myers-Squibb SA v Premier Ministre, Ministère du Travail et des Affaires sociales, Ministère de l'Economie et des Finances and Ministère de l'Agriculture, de la Pêche et de l'Alimentation.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 The reference for a preliminary ruling from the French Conseil d'État (Council of State) submits to the Court three questions of interpretation asking it to assess the compatibility with Articles 52 and 58 and 92 and 95 of the EC Treaty of domestic tax legislation which subjects undertakings trading in proprietary medicinal