Opinion of Mr Advocate General Jääskinen delivered on 25 October 2012.

European Commission v Kingdom of Spain. # Failure of a Member State to fulfil obligations - Value added tax - Directive 2006/112/EC - Application of a reduced rate - Articles 96 and 98(2) - Points 3 and 4 of Annex III - ‘Pharmaceutical products normally used for health care, prevention of illnesses and as treatment for medical and veterinary purposes’ - ‘Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled’ . # Case C-360/11.
Commission v Spain
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