Opinion of Mr Advocate General Van Gerven delivered on 24 January 1990

1 Original language: Dutch.

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 1977, L 145, p. 1).

3 Judgment of 23 November 1988 in Case 230/87 Naturally Yours Cosmetics Limited v Commissioners of Customs and Excise [1988] ECR 6365, paragraph 10

4 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).

5 See the judgment of 5 February 1981 in Case 154/80 Staatssecretaris von Financiën v Coöperatieve Aardappelenbewaarplaats [1981] ECR 445, at p. 453, paragraph 9.

6 Article 11 C(l) of the directive deals with price reductions which are granted after the supply takes place and which are likewise excluded from the taxable amount.

7 Sec the first paragraph of Article 2 of the First Council Directive (67/227/EEC) of 11 April 1967 on the harmonization of legislation of Member Slates concerning turnover laxes (OJ, English Special Edition 1967, p. 14).

8 See Case 154/80 (cited above in footnoic 4), paragraph !3. Sec also Case 230/87 (cilcd above in footnote 2), paragraph 16.

9 Case 154/80 (cited above m footnote 4), paragraph 12, and Case 230/87 (cited above in footnote 2), paragraph 12; see also the judgment of 1 April 1982 in Case 89/81 Staatstecrelans van Financien v Hong Kong Trade Development Council (1982) ECR 1277, paragraph 10