Opinion of Mr Advocate General Darmon delivered on 7 July 1987

1 Translated from the French.

2 Official Journal, English Special Edition 1969 (II), p. 412.

3 Second recital in the preamble to the Directive.

4 Wet op belastingen van rechtsverkeer of 24 December 1970, Staatsblad 611.

5 Seventh recital in the preamble to the Directive.

6 Article 1 of the Directive.

7 Judgment of 15 July 1982 in Case 270/81 Felicitai v Finanzamt für Verkehrssteuern [1982] ECR 2771.

8 Case 270/81, paragraph 14.

9 Case 270/81, paragraph 18.

10 Asser-Van der Grinten: Handleiding tot de beoeknint van het Nederlands burgerlijk recht, 6th Ed. 1986, Vol. II. 2, De Rechtspersoon, pp. 162 and 163.