Court of Justice 15 February 2007, C-178/05 (Commission of the European Communities v Hellenic Republic.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. In the present action for failure to fulfil obligations the Commission alleges that the Hellenic Republic has failed to transpose Directive 69/335/EEC concerning indirect taxes on the raising of capital (2) (‘capital duty’) properly. 2.