Opinion of Advocate General Gulmann delivered on 13 July 1993

1 Original language: Danish.

2 Directive 77/388 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 Commission's argument on this point now also applies to Ireland. The Commission had originally brought similar proceedings against Ireland at the same time as the present three cases. After the Irish Government had acknowledged that the Commission's submissions were well founded, the case was withdrawn.

4 Sec the Court's judgment in Case 283/84 Trans Tirreno Express v Ufficio Provinciale IVA [1986] KCR 231.

5 The Commission refers to the Court's judgment in Case 139/84 Van Dijk's Boekhltis v Staatssecretaris van Financiën [1985] ECR 1405, in which the word made was interpreted in accordance with common usage.

6 See OJ 1984 L 250, p. 17, and OJ 1989 L 298, p. 23, respectively.

7 According to the information provided by the Spanish Government at the hearing, no VAT refund is payable to the recipient of services excluded from the concept of advertising services. The French Government pointed out that the question whether a VAT refund is payable depends on the nature of the services in question. Sec also on this point Directive 79/1072 on the harmonization of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in the territory of the country (OJ 1979 L 331, p. 11).

8 Only on two previous occasions lias the Court decided a case by way of default judgment. For the more recent of those judgments, sec Case 68/88 Commisiion v Greece [1989] LCR 2965.