Opinion of Advocate General Jacobs delivered on 3 March 1994

1 Original language: English.

2 Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member Sutes relating to turnover taxes — Common system of value-added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).

3 BGBl. 1985 I, p. 2245; last amended by the Zweite Verordnung zur Änderung der Spielverordnung, of 25 October 1990 (BGBl. 1990 I, p. 2392).

4 Bulletin of the European Communities, Supplement 11/73, p. 16.

5 First Council Directive 67/227/EEC of 11 April 1967 on the harmonization of legislation of Member States concerning turnover taxes (OJ, English Special Edition 1967, p. 14).