Court of Justice 8 November 2001, C-182/00 (Lutz GmbH and Others.)

Opinion of the Advocate-General Opinion of the Advocate-General I - Introduction 1. The Landesgericht (Regional Court) Wels (Republic of Austria), sitting as a commercial court, has referred to the Court of Justice for a preliminary ruling a number of questions on the validity of certain provisions of two directives concerning companies and on the interpretation of the Treaty. 2.