Court of Justice 14 October 1999, C-251/98 (C. Baars v Inspecteur der Belastingen Particulieren/Ondernemingen Gorinchem.)

Opinion of the Advocate-General Opinion of the Advocate-General A - Introduction 1 The Gerechtshof (Regional Court of Appeal), The Hague, asks the Court to interpret Articles 6, 52, 73b and 73d of the EC Treaty (now, after amendment, Articles 12, 43, 56 and 58 EC) in relation to a provision of Dutch wealth tax legislation granting an allowance against wealth tax in respect of a substantial