TITJUR Agas Opinion of Mr Advocate General Cosmas delivered on 25 June 1998. # Abruzzi Gas SpA (Agas) v Amministrazione Tributaria di Milano. # Reference for a preliminary ruling: Commissione tributaria provinciale di Milano - Italy. # Directive 69/335/EEC - Indirect taxes on the raising of capital - Merger of companies - Acquisition by a company which already owns all the securities of the companies acquired. # Case C-152/97.