Opinion of Advocate General Van Gerven delivered on 20 January 1993

1 Original language: Dutch.

2 Council Directive 77/38S/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 Case 286/83 Rompelman v Minister van Financien [1985] ECU 655, paragraph 16; sec also Case 15/81 Schul v Inspecteur der Invoerrechten en Accijnen [1982] ECR 1409, paragraph 10.

4 Case 268/83 Rompclnian, poini 19; Case 50/87 Commission v France [1988] ECR 4797, paragraph 15.

5 Cf. with regard to the deduction mechanism laid down by Article 17, Case 42/83 Dansk Denkavit [1984] ECR 2649, para. 13; Case 295/84 Rousseau Wilmot [1985] ECR 3759, paragraph 15.

6 Case 165/86 Intiem v Staatssecretaris van Financien [1988] ECR 1471, paragraph 13.

7 Case 165/86, paragraph 14.

8 Case 8/88 Becker v Finanzamt Münster-Innenstadt [1982] ECR p. 53, paragraph 44.

9 See inter alia the judgment in Case C-186/89 Van Tiem v Staatssecretaris van Financien [1990] ECR I-4363, para. 18; Case C-60/90 Polysar Investments Netherlands v Inspecteur der Invoerrecten en Accijnen [1991] ECR I-3111, para. 12.

10 Judgment in the Polysar case, paragraph 13.

11 Judgment in the Polysar case, paragraph 14.

12 As regards the requirement for a direct link between the performance of services and the consideration received for it, if there is to be a taxable transaction, sec Case 102/86 Apple and Pear Development Cornial [1988] ECR 1443, paragraphs 11 to 17; cf. under the Second VAT Directive, Case 154/80 Coöperatieve Aardappelenbewaarplaats [1981] ECR 445, paragraphs 12 to 15.

13 That principle of interpretation was applied by die Court in other VAT cases as well: sec in particular Case 139/84 Van Dnk's Boekbuis v Staatssecretans van Financien [1985] ECR 1405, paragraph 20.

14 Fourth Council Directive of 25 July 1978 on Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies (78/660/EEC), OJ 1978 L 222, p. 11.

15 See Articles 23 to 26 inclusive of the Fourth Company Law Directive.