Court of Justice 15 January 2004, C-415/02 (Commission of the European Communities v Kingdom of Belgium.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In the case before us, the European Commission claims that the Kingdom of Belgium has failed to fulfil its obligations under Article 11 of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (hereinafter ‘Directive 69/335’ or ‘the directive’) (2) because in breach of that provision it