Court of Justice 9 December 2004, C-39/04 (Laboratoires Fournier SA v Direction des vérifications nationales et internationales.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. The present case raises the question whether legislation of a MemberState which provides for a corporation tax credit for research only where the research is carried out in that MemberState is compatible with Community law. The national legislation 2.