Court of Justice 24 June 1999, C-35/98 (Staatssecretaris van Financiën v B.G.M. Verkooijen.)

Opinion of the Advocate-General Opinion of the Advocate-General I - Subject-matter of the questions referred for a preliminary ruling 1 The three questions referred to the Court for a preliminary ruling in the present case concern the interpretation of Directive 88/361/EEC (1) and of Articles 6 and 52 of the EC Treaty (now, after amendment by the Treaty of Amsterdam, Articles 12 EC and 43 EC