Opinion of Advocate General Gulman delivered on 3 March 1993

1 Original language: Danish.

2 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 The case-law of the Court on the interpretation of Article 11A relates moreover to such situations, for example the judgments in Joined Cases 138 and 139/86 Direct Cosmetics [1988] ECR 3937 and in Case 230/87 Naturally Yours Cosmetics [1988] ECR 6365.