Opinion of Advocate General Darmon delivered on 24 June 1992

1 Original language: French.

2 Directive 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 For example, judgment in Case 15/81 Schul v Inspecteur der Invoerrechten en Accijnzen (Schul I) [1982] ECR 1409, at paragraph 21.

4 Judgment in Case 249/84 Ministère Public v Profant [1985] ECR 3237 at paragraph 15.

5 Judgment in Case 324/82 Commission v Belgium [1984] ECR 1861.

6 My emphasis.

7 OJ 1973 C 80, p. 1.

8 First Report from the Commission to the Council on the application of the common system of value added tax, COM(83)426 final, pp. 68-70.

9 OJ 1978 C 26, p. 2.

10 OJ 1989 C 76, p. 10.

11 OJ 1978 C 26, p. 2.

12 Case 47/84 Staatssecretaris van Financien v Schul (Schul II) [1985] ECR 1491.

13 Case 299/86 Drexl [1988] ECR 1213.

14 Paragraph 13.

15 Case 165/88 ORO Amsterdam Beheer and Concerto v inspecteur der Omzetbelasting [1989] ECR 4081.

16 Paragraph 23.

17 Paragraph 22.

18 Case 16/84 Commission v Netherlands [1985] ECR 2355.

19 Case 17/84 Commission v Ireland [1985] ECR 2375.

20 Paragraphs 18 and 14, respectively.

21 Article 32B(1), first paragraph.

22 Written question No 2096/84 (OJ 1985 C 193, p. 19), see also written question No 489/88 (OJ 1989 C 63, p. 18).

23 Case 50/85 Schloh v Auto Controle Technique [1986] ECR 1855.

24 Case 15/81 Schul v Inspecteur der Invoerrechten en acájnzen [1981] ECR 1409, pp. 1442-1443.

25 Claeys Bouuaert Ignace, Les notions de base de la TVA dans quelques arrêts récents de la Cour de justice européenne, Journal de droit fiscal, 1989, p. 275.

26 Article 2 of the Sixth Directive.

27 Article 4 of the Sixth Directive.

28 Opinion of Advocate General Simone Rozès in Schul v Inspecteur der Invoerrechten, above.

29 Articles 17 et seq. of the Sixth Directive.

30 See Dominique Berlin, Harmonisation des fiscalités, Jurisclasseur Europe, fascicule 1630, p. 20.

31 Case 324/82 Commission v Belgium [1984] ECR 1861.

32 Ibid, point 19.

33 Ibid, point 20.

34 Ibid, point 31.

35 Ibid, point 32.

36 Ibid, point 34.

37 And on voitures de direction.

38 My emphasis.