Opinion of Mr Advocate General Lenz delivered on 12 February 1987

1 Translated from the German.

2 Official Journal 1977, L 145, p. 1.

3 No comment was made concerning the situation in Greece. There, the directives on turnover tax did not need to be applied until 1 January 1986 (see Fifteenth Council Directive No 83/648 of 19 December 1983, Official Journal 1983, L 360, p. 49).

4 Official Journal, English Special Edition 1967, p. 14.

5 Official Journal, English Special Edition 1970 (I), p. 224.

6 See the judgment of the Court of 11 July 1985 in Case 107/84 Commission of the European Communities v Federal Republic of Germany [1985] ECR 2663, at paragraph 15.

7 Council Regulation No 2892/77 of 19 December 1977 on the implementation of the Decision of 21 April 1970, Official Journal 1977, L 336, p. 8.