Opinion of Mr Advocate General Mischo delivered on 2 December 1988

1 Original language. French

2 See Bulletin of the European Communities — Supplement 11/73,11. 7.

3 Op. cit., p. 15.

4 Sec in particular lhe judgments of 12 July 1988 in Joined Cases 138 and 139/86 Direcl Cosmetici and Others [1988] LCR 3937, paragraph 23, and of 5 July 1988 in Case 289/86 Vereniging Happy Family v Inspecteur der Omzetbelasting [1988] ECR 3655, paragraph 16