Court of Justice 23 March 2000, C-177/99 and C-181/99 (Ampafrance SA v Directeur des services fiscaux de Maine-et-Loire (C-177/99) and Sanofi Synthelabo v Directeur des services fiscaux du Val-de-Marne (C-181/99).)

Opinion of the Advocate-General Opinion of the Advocate-General I - Introduction 1 By these questions referred for a preliminary ruling under Article 234 EC (formerly Article 177 of the EC Treaty) by the Tribunaux Administratifs (Administrative Courts) of Nantes and Melun (France), the Court is invited to examine the problem of the legality of Council Decision 89/487/EEC of 28 July 1989