Court of Justice 9 December 2010, C-384/09 (Prunus SARL and Polonium SA v Directeur des services fiscaux.)

Opinion of the Advocate-General Opinion of the Advocate-General Table of contents I – Legislative framework A – European Union legal framework B – National legal framework II – Facts III – The procedure before the Court of Justice and the questions referred for a preliminary ruling IV – The first question referred for a preliminary ruling A – Preliminary observations 1.