Court of Justice 23 November 2000, C-404/99 (Commission of the European Communities v French Republic.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 This action by the Commission of the European Communities against the French Republic for failure to fulfil its obligations with regard to the implementation of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: