(Corrects first paragraph to show the court is EU's highestcourt, not second-highest)
MADRID, Oct 24 (Reuters) - A Spanish tax on fuel sales, therevenues of which were earmarked to health matters, breachesEuropean Union law, an adviser to the EU's highest court said onThursday.
"Spain appears to have knowingly taken the risk of goingforward with the legislation in question and, as a result, thatlegislation has been applied for many years to the detriment ofthe end-user and the internal market," a statement setting outAdvocate General Nils Whal's opinion said.
While the advocate general's opinion is not binding, theEuropean Court of Justice's judges typically follow the view ofits adviser. (Reporting by Tracy Rucinski; Editing by Julien Toyer)