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 A'G 6 Co. v Finanzamt fur I'erkehrsteucni [1982] ECR 2771, sec also the ludgment in Case 36/86 Minis teriet for Skatler og Afgifter \Investeringsforeningen Dansk: Spannvest 19881 F.CR 409, paragraphs 13 and 14

4 Judgment of 12 April 1972, II 37/63, BFHE 106, 123, BStBl. II 1972, 714; judgment of 31 January 1979, II R 46/77, BFHE 127, 227, BStBl. II 1979, 382; judgment of 11 July 1984, II R 87/82, BFHE 141, 569, BStBl. II 1984, 840.

5 Judgment of 28 March 1990 in Case C-38/88 Waidnth Siegen Werkzeugmaschinen GmbH v Finanzamt Hagen [1990] ECR I-1447.