Modelo TITJUR Opinion of Mr Advocate General Cosmas delivered on 20 May 1999. # Modelo SGPS SA v Director-Geral dos Registos e Notariado. # Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal. # Directive 69/335/EEC - Indirect taxes on the raising of capital - Charge for drawing up a notarially attested act recording an increase in share capital and a change in a company's name and registered office. # Case C-56/98.