Opinion of Advocate General F. G. Jacobs delivered on 24 March 1993

1 Original language: English

2 However, traders who entrust their book keeping to other persons may calculate the monthly payment by reference to entries made in the VAT register in the previous month but one: see Article 27. first paragraph, second sentence, of Decree No 633/72. That sentence was added to Article 27 by Article 1(5)(c) of Decree Law No 151 of 13 May 1991,

3 By virtue of Article 1(6) of Decree-Law No 151 of 13 May 1991, the amount is raised to 70% in the case of traders who take advantage of the provision referred to in footnote 1, above.