Opinion of Mr Advocate General Darmon delivered on 6 November 1990

1 Original language: French.

2 Judgment in Case 15/81 Gaston Schul v Inspecteur der Invoerrechten en Accijnzen (Gaston Schul I) [1982] ECR 1409; judgment in Case 47/84 Staatssecretaris van Financien v Gaston Schul (Gaston Schul II) [1985) ECR 1491; judgment in Case 39/85 Bergeres-Becque v Service interrégional des douanes [1986] ECR 259 and judgment in Case 299/86 Drexl [1988 ] ECR 1213.

3 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, 1977, p. 1).

4 Case 15/81, cued above, at paragraph 37.

5 Ibid., paragraph 38, my emphasis.

6 Judgment in Case 168/85 Commission v Italy [1986] ECR 2945, at paragraph 11.

7 Ibid, and judgment in Case 72/85 Commission v Netherlands [1986] ECR 1219.

8 Judgment in Case 257/86 Commission v Italy [1988] ECR 3249; see also the judgment in Case 143/83 Commissions Denmark[1985] ECR 427.

9 Case 257/86, cued above, at paragraph 12

10 See Case 168/85 Commision v Italy, cited above