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.

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 .