Court of Justice 8 May 1979, 181 and 229/78 (Ketelhandel P. van Paassen BV v Staatssecretaris van Financiën / Inspecteur der Invoerrechten en Accijnzen ; Minister van Financiën v Denkavit Dienstbetoon BV.)

OPINION OF MR ADVOCATE GENERAL REISCHL DELIVERED ON 8 MAY 1979 ( 1 ) Mr President, Members of the Court, On 11 April 1967 the Council, on the basis of Articles 99 and 100 of the EEC Treaty, adopted the First and Second Directives on the harmonization of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value-added tax