Opinion of Mr Advocate General Darmon delivered on 13 November 1990

1 Original language: French.

2 OJ. English Special Edition 1969 (II), p. 412.

3 Judgment in Case 270/81 Felicitas Rickmers-Linie KG 6 Co. v Finanzamt für Verkehrsteuern [1982] ECR 2771, paragraph 16 at p. 2784; see also the judgment in Case 36/86 Ministeriet for Skatter og Afgifier v Dansk Sparinvest [1988] ECR 409, paragraphs 13 and 14.

4 Fiscale aspecten van ondernemingen. Opstellen aangeboden aan Prof. D. A. M. Meeles' (1985), p. 83, cited by the Advocate General at the Hoge Raad der Nederlanden.

5 WFR 1986/5734, p. 830.

6 WFR 1988/5735, p. 875.

7 Judgment in Case C-38/88 Weldrich Siegen Werkzeugmaschinen GmbH v Finanzamt Hagen [1990] ECR I-1447.