Court of Justice 18 March 1999, C-338/97, C-344/97 and C-390/97 (Erna Pelzl and Others v Steiermärkische Landesregierung (C-338/97), Wiener Städtische Allgemeine Versicherungs AG and Others v Tiroler Landesregierung (C-344/97) and STUAG Bau-Aktiengesellschaft v Kärntner Landesregierung (C-390/97).)

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European Union · · · Cited by 1 · 18-03-1999

Opinion of the Advocate-General Opinion of the Advocate-General A - Introduction 1 This case raises the question whether tourism taxes may be characterised as turnover taxes which, under Community law, may neither be introduced nor maintained in force.

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