Court of Justice 7 February 2002, C-138/00 (Develop Baudurchführungs- und Stadtentwicklungs GmbH v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.)
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European Union · · · 07-02-2002
Opinion of the Advocate-General Opinion of the Advocate-General 1. By orders of 17 February and 30 March 2000, the Verwaltungsgerichtshof (Administrative Court), Austria, referred to the Court of Justice for a preliminary ruling under Article 234 EC two questions concerning the interpretation of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ,
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