Court of Justice 23 November 2000, C-276/98 (Commission of the European Communities v Portuguese Republic.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In these proceedings brought pursuant to Article 169 of the EC Treaty (now Article 226 EC), the Commission seeks a declaration that by introducing or maintaining in force a reduced rate of 5% applicable to the products listed in points 1.8, 2.11, 2.19 and 3.