48Since Articles 4(1) and 7(1) and (2) of Directive 69/335 do not refer expressly to the case of a tax, abolished and later reintroduced from 1 July 1984, it is necessary to have recourse to a teleological interpretation of the provisions concerned, by examining the objective pursued by them.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.