Opinion of Mr Advocate General Darmon delivered on 2 December 1987

1 Translated from the French.

2 Common system of value-added tax: uniform basis of assessment, OJ L 145, 13.6.1977, p. 1.

3 The action concerns certain agricultural inputs (feedingstuffs for animals other than domestic pets, certain fertilizers supplied in units of not less than 10 kg, medicines for the oral consumption of animals other than domestic pets, and seeds and other products used for sowing in order to produce food) and supplies of electricity other than to the final consumer.

4 As amended most recently by the Finance Act 1985.

5 Directive 67/228 on the harmonization of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value-added tax (hereinafter referred to as VAT). Official Journal, English Special Edition 1967, p. 16; hereinafter referred to as the Second Directive.

6 First Council Directive of 11 April 1967 on the harmonization of legislation of Member States concerning turnover taxes (67/227), Official Journal, English Special Edition 1967, p. 14; Second Directive, cited above.

7 Eighth recital in the preamble to the First Directive.

8 Article 2 (1) of the First Directive.

9 The third, fourth and fifth directives merely delayed the introduction of the common VAT system.

10 Second recital in the preamble to the Sixth Directive (my emphasis).

11 Eleventh recital in the preamble to the Sixth Directive.

12 Nineteenth (last) recital in the preamble to the Sixth Directive; my emphasis.

13 Sec note 2, above.

14 OJ C 250, 18.9.1987, p. 2.

15 Judgment of 10 December 1968 in Case 7/68 Commission v Italy [1968] ECR 423.

16 Judgment of 22 May 1985 in Case 13/83 [1985] ECR 1513, at p. 1556.

17 Opinion of Mr Advocate General Lenz delivered on 7 February 1985 in Case 13/83 [1985] ECR 1515, at p. 1518.

18 Judgment of 14 December 1979 in Case 34/79 Regina v Henn and Darby [1979] ECR 3795.

19 Judgment of 1 April 1982 in Case 89/81 Staatssecretaris van Financien v Hong Kong Trade Development Council [1982] ECR 1277, at paragraph 9.

20 OJ C 226; 28.8.1984, p. 2.

21 My emphasis.