Opinion of Mr Advocate General Van Gerven delivered on 9 November 1989

1 Original language: Dutch

2 Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Memoer States relating to turnover taxes — Common system of value-added tax uniform basis of assessment (OJ 1977, L 145.p 1)

3 BNB (Beslissingen Nederlandse Belastingsrechispraak) 1955, p. 377.

4 Law of 24 December 1970 (Staatsblad 1970, p. 611) laying down new rules superseding the legislation on registration and stamp duty (Wet op Belastingen van Rechtsverkeer)

5 See in particular the judgment of the Gerechtshof s'Hertogenbosch of 8 December 1978, BNB 1980, p. 208.

6 See judgment of 1 February 1977 in Case 51/76 Nederlanate Ondernemingen v Inspecteur der Invoerrechten en Accijnzen [1977] ECR 113, paragraphs 10 and 11.