Opinion of Mr Advocate General Mischo delivered on 15 March 1989
1 Original language French
2 Sixth Council Directive (77/J88/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to taxes — Common system of value-added tax uniform basis of assessment (OJ L 145. 13 6 1977. p 1)
3 See in particular, lhe judgments of 14 July 1988 in Case 298/87 Smanor [1988] ECR 4489, paragraph 9 and of 29 September 1987 in Case 126/86 Giménez Zaera v Instituto nacional de la seguridad social [1987] ECR 3697, paragraph 7.
4 See, on that point, in addition to paragraph 20 of Becker, the judgments of 26 February 1986 in Case 152/84 Marthall v Southampton and South-Welt Hampshire Area Health Anthonty (1986] ECR 723, at p 748 and of 24 June 1987 in Case 384/85 Borne Clarke v Chief Adjudication Officer [1987] ECR 2865, paragraph II.
5 See, by way of precedent, in regard to the term consideration contained in Article 8(a) of the Second Directive, the judgment of the Court of 5 February 1981 in Case 154/80 Staatssecretaris van Financien v Cooperatieve Aardappelenbewaarplaats [1981] ECR 445, paragraph 9. Sec also, in regard to the concept of tax avoidance as contained in Article 27(1) of the Sixth Directive, the judgment of the Court of 12 July 1988 in Joined Cases 138 and 139/86 Direct Cosmetics Ltd and Laughtons Photographs Ltd v Commissioners of Customs and Excise [1988] ECR 3937, paragraph 20
6 Judgment of 26 February 1986 in Case 152/84 [1986] ECR 723, at p 750
7 Case 235/85 Commission v Netherlands [1987] ECR 1471.
8 Case 107/84 [1985] ECR 2655.
9 Bulletin of the European Communities — Supplement 11/77, p 9
10 Bulletin of the European Communities- — Supplement 11/73, p. 36.
11 Second Council Directive (67/228/EEC) of 11 April 1967 on the harmonization of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value-added tax (OJ, English Special Edition 1967, p. 16).
12 See at the top of p. 22 of the Report for the Hearing (roneoed text).
13 See at the top of p. 19 of the Report for the Hearing (roneoed text).
14 In regard to taxable transactions carried out within the country, that clearly follows from the very terms of Anide 2. Moreover, imports of goods are taxable even if they are not carried out by a taxable person within the meaning of Article 4.
15 See the judgment of 5 February 1981 in Case 154/80 Staatssecretaris van Financiën v Coöperatieve Aardappetenbewaarplaats [1981] ECR 445, paragraph 13.
16 Case 230/87 Naturally Yours Cosmetics Ltd v Commissioners of Customs and Excise [1988] ECR 6365.
17 It should also be noted that Article 4(1) refers to any economic activity, whatever the purpose or results of that activity and that Article 4(2) speaks of income without making clear whether that income must correspond to the real economic value of the transaction entered into.