15/8861988C00150018.00011392113921OPINION OF MR LENZ —CASE 15/88<TI><P><HT TYPE="UC">Opinion of the Advocate General</HT></P></TI>

Mr Advocate General Lenz delivered his Opinion on 15 February 1989.

Original language: German.

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.