Court of Justice 21 September 2000, C-113/99 (Herta Schmid, acting as insolvency administrator for P.P. Handels GmbH, in liquidation v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. Does Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital, as amended (hereinafter the Directive), preclude the levying on capital companies of a minimum corporation tax, payable in advance and regardless of their actual income? I Facts and procedural background 2.