Opinion of Mr Advocate General Mischo delivered on 28 March 1990

1 Original language: French.

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 L 145, 13.6.1977, p. 1).

3 Règlement grand-ducal of 22 October 1979 on the liability of bodies subject to public law to value-added tax, Mémorial A, p. 15542.

4 The italicized passages are the modifications and additions made to the answers given in Joined Cases 231/87 and 129/88