Opinion of Mr Advocate General Van Gerven delivered on 25 September 1990

1 Original language: Dutch.

2 Sixth Council Directive of 17 May 1977 (77/388/EEC) on the harmonization of the laws of the Member Sutes relating to turnover taxes — Common system of value added tax: Uniform basis of assessment (OJ 1977, L 145, p. 1, hereinafter referred to as the Sixth Directive).

3 Evidently that request was made for the purpose of acquiring in respect of that transaction the status of a taxable person (more on this later) and thus the right to deduct the turnover tax paid on the purchase.

4 See for example the judgment in Case 235/85 Commission v Netherlands [1987] ECR 1471, paragraphs 6 to 8.

5 See the judgment mentioned in the previous footnote and the Opinion of Mr Advocate General Lenz in that case, in particular at paragraphs 19 to 21. See also the judgment in Case 348/87 Stichting Uitvoering Financiële Acties (1989) ECR 1737, paragraphs 10 to 13.

6 Judgment in Case 268/83 Rompelman v Minister van /ïnanrifti[1985] ECR 655.

7 Paragraph 19.

8 Paragraph 22.

9 Paragraph 23.

10 Paragraph 21.

11 It 5hould however be noted that the Netherlands fiscal authorities granted Mr van Tiem's request to exclude him from exoneration from turnover ux in respect of the grant of building rights on the ground that the request related to the letting of immovable property (see above, paragraph 2).

12 The same reasoning was followed by the Court of Justice in connection with the expression goods from customers' materials in Article 5 of the Second and the Sixth Directives (judgment in Case 139/84 Van Dijk'i Boekhuii [1985] ECR 1405, in particular paragraphs 15 to 17), and with regard to the concept of supply in Article 5(1) of the Sixth Directive (judgment in Case C-320/88 (Shipping and Forwarding Enterprise Safe BV [1990] ECR I-285, in particular paragraphs 6 to 9), more on this in paragraph 14.

13 See Article 4 of Directive 67/228/EEC of 11 April 1967 (OJ, English Special Edition 1967, p. 16).

14 Cited above in footnote 11.

15 Paragraph 7.

16 Paragraphs 10 to 12.

17 Sec for example Anieles 8 md 9 (place of taxable transactions) and Article 11 (taxable amount).