Opinion of Mr Advocate General Tesauro delivered on 24 October 1989

1 Original language Italian

2 First and Second Council Directives of 11 April 1967 on the harmonization of legislation of Member States concerning turnover taxes (OJ, English Special Edition 1967, pp. 14 and 16) Sixth Council Directive 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 (77/388/EEC, OJ L 145, 136 1977, p I)

3 Article 32 provides as follows:The Council, acting unanimously on a proposal from the Commission, shall adopt before 31 December 1977 a Community taxation system to be applied to used goods, works of art, antiques and collectors' items. Until this Community system becomes applicable, Member States applying a special system to these items at the time this directive comes into force may retain that system.