Court of Justice 19 November 1998, C-311/97 (Royal Bank of Scotland plc v Elliniko Dimosio (Greek State).)

Opinion of the Advocate-General Opinion of the Advocate-General A - Introduction 1 This reference for a preliminary ruling raises the question of the compatibility with Community law of a Greek tax provision (1) under which foreign companies are always subjected to a tax rate of 40% whereas domestic public limited companies are taxed not at 40% but 35% if they issue registered shares or their