Opinion of Advocate General Tesauro delivered on 28 September 1993

1 Original language: Italian.

2 Sixth Council Directive 77/388/EEC of 17 May 1977 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 Judgment of 31 March 1992 in Case C-200/90 Dansk Denkavit and Poulsen v Skatteministeriet [1992] ECK. I-2217.

4 See, for example, the judgments in Case 283/86 Commission v Belgium [1988] ECR 3271, in Case C 200/88 Commission v Greece [1990] ECR I-4299 and in Case C-347/88 Commission v Creece [1990] ECR I-4747.

5 Sec the judgments in Casc 31/69 Commission v Italy [1970] LCR 25. paragraph 9, and in Case 85/85 Commission v Bellgium [1986] ECR 1149, paragraph 24.

6 Judgments in Case C-200/88 Commission v Greece, cited in footnote 3, and in Case C-209/88 Commission v Italy [1990] ECR I-4313.

7 Sec the judgment in Case 298/86 Commission v Belgium [1988] ECR 4343, paragraphs 8 and 10.

8 Sec the judgment in Case C 347/88 Commission v Belgium, cited in footnote 3. paragraphs 24, 28 and 29