TITJUR Baars Opinion of Mr Advocate General Alber delivered on 14 October 1999. # C. Baars v Inspecteur der Belastingen Particulieren/Ondernemingen Gorinchem. # Reference for a preliminary ruling: Gerechtshof 's-Gravenhage - Netherlands. # Freedom of establishment - Assets invested in shares in companies established in the taxing Member State - Exemption from wealth tax - Assets invested in shares in companies established in another Member State - No exemption. # Case C-251/98.