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Opinion of Mr Advocate General Tesauro delivered on 4 June 1991.
Ayuntamiento de Sevilla v Recaudadores de Tributos de las Zonas primera y segunda.
Reference for a preliminary ruling: Tribunal Superior de Justicia de Andalucía - Spain.
Taxable persons for the purposes of VAT - Bodies governed by public law.
Case C-202/90.

ECLI identifier: ECLI:EU:C:1991:237

CELEX number:
61990CC0202
Form:
Opinion of the Advocate General
Author:
Court of Justice
Date of document:
04/06/1991
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Domain: All, CELEX number: 61990C?0202, Search language: Dutch