Court of Justice 9 September 1999, C-350/98 (Henkel Hellas ABEE v Elliniko Dimosio.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 This case raises the question whether a duty imposed on the capitalisation of undistributed, but previously taxed, profits of a capital company constitutes a capital duty prohibited by Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (hereinafter `the Directive'), (1) as amended in