Opinion of Mr Advocate General Lenz delivered on 24 February 1988

1 Translated from the German.

2 Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value-added tax; uniform basis of assessment (OJ L 145, 13.6.1977, p. 1).

3 It was however reduced to 14% by Ministerial Decree of 25 February 1983.

4 Council Regulation No 2892/77 of 19 December 1977 implementing in respect of own resources accruing from value-added tax the Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communities' own resources (OJ L 336, 27.12.1977, p. 8).