Opinion of Advocate General Jacobs delivered on 22 April 1993

1 Origina! language: English.

2 Sec also the Opinion of Advocate General Lenz in Case C-276/91 Commission v France [1993] ECR I-4413, I-4421, delivered on 17 February 1993. It should be noted that a new regime regarding the payment of value added tax has been introduced with effect from 1 January 1993. Under that regime, value added tax is no longer paid on intra-Community imports but on intra-Community acquisitions of goods for consideration. Sec Council Directive 91/680/EEC supplementing the common system of value added tax and amending Council Directive 77/388/EEC with a view to the abolition of fiscal frontiers (OJ 1991 L 376, p. 1) and in particular the new Article 28a of Directive 77/388 as further amended by Council Directive 92/111/EEC (OJ 1992 L 384, p. 47).

3 See also the Opinion of Advocate General Tesauro in Case C-207/91 Eurim-Pharm [1993] ECR I-3723, I-3733, delivered on 18 February 1993. That case concerns the interpretation of Articles 13 and 20 of the Agreement on free trade between the Community and Austria, which are similar to Articles 30 and 36 of the Treaty respectively. See also Case 65/79 Procureur de la République v Châtain [1980] ECR 1345.