Important legal notice
Opinion of Mr Advocate General Lenz delivered on 15 February 1989. - SpA Maxi Di v Ufficio del registro di Bolzano. - Reference for a preliminary ruling: Commissione tributaria di secondo grado di Bolzano - Italy. - Indirect taxes on the raising of capital. - Case 15/88.
European Court reports 1989 Page 01391
Pub.RJ Page Pub somm
Opinion of the Advocate-General
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Mr Advocate General Lenz delivered his Opinion on 15 February 1989 . (*) He proposed that the Court should rule as follows :
"Article 11 of Directive 69/335/EEC must be interpreted as meaning that, since 1 January 1972 at the latest, the Member States may not charge 'capital companies' within the meaning of Article 3 of that directive, in respect of the transactions set out in Article 11 thereof, tax of any kind other than capital duty or the duties referred to in Article 12 ."
(*) Original language : German .
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