Court of Justice 25 October 2012, C‑360/11 (European Commission v Kingdom of Spain.)

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European Union · · · Cited by 4 · 25-10-2012

OPINION OF ADVOCATE GENERAL JÄÄSKINEN delivered on 25 October 2012 ( 1 ) Case C-360/11 European Commission v Kingdom of Spain ‛Failure of a Member State to fulfil obligations — Directive 2006/112/EC — Points 3 and 4 of Annex III — Reduced rate of VAT — Supply of goods to which reduced rates can be applied — Pharmaceutical products normally used for health care, prevention of illnesses and as

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