Opinion of the Advocate General — ECLI:EU:C:2007:372
Date: 2007-06-21
Language of the case: German
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Anti-discrimination;Internal taxation;Non-discrimination on grounds of nationality
Procedure: Reference for a preliminary ruling
Origin: Austria

Summary of the Order Procedure – Production before the Court of opinions of the legal services of national administrations – Conditions (Rules of Procedure of the Court, Art. 45(2)(b)) It would be contrary to the public interest, which requires that national administrative authorities can receive the advice of their legal services, given in full independence, to allow such internal documents, if national legislation does not consider them public, to be produced in proceedings before the Court, unless production has been authorised by a competent authority of the Member State concerned or, where appropriate, ordered by the Court pursuant to Article 45(2)(b) of its Rules of Procedure. (see para. 19)