Opinion of Mr Advocate General Tesauro delivered on 30 January 1992

1 Original language: Italian.

2 Council Directive of 17 May 1977 (77/388/EEC) 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 1977 L 145, p. 1).

3 First Council Directive of 11 April 1967 (67/227/EEC) on the harmonization of legislation of Member States concerning turnover taxes (OJ, English Special Edition 1967, p. 14).

4 Second Council Directive of 11 April 1967 (67/228/EEC) on the harmonization of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax (OJ, English Special Edition 1967, p. 16).