Court of Justice 26 April 2007, C-451/05 (Européenne et Luxembourgeoise d’investissements SA (ELISA) v Directeur général des impôts and Ministère public.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. The main purpose of these preliminary ruling proceedings is to determine whether national legislation such as the French legislation providing for a tax of 3% on the commercial value of immovable property (‘the disputed tax’) is compatible with Community law, in particular the provisions of the EC Treaty on freedom of