Court of Justice 17 December 1998, C-272/97 (Commission of the European Communities v Federal Republic of Germany.)

Opinion of the Advocate-General Opinion of the Advocate-General I - Introduction 1 In this action under Article 169 of the EC Treaty, the Commission is asking the Court for a declaration that, by failing to adopt within the prescribed period all the measures necessary to comply with Council Directive 90/605/EEC of 8 November 1990 amending Directive 78/660/EEC on annual accounts and Directive