Court of Justice 5 March 2009, C-397/07 (Commission of the European Communities v Kingdom of Spain.)

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 Kingdom of Spain has failed to fulfil its obligations under Directive 69/335/EEC concerning indirect taxes on the raising of capital. (2) 2.