Court of Justice 28 November 1985, 39/85 (G. Bergeres - Becque v Chef de service interrégional des douanes.)

OPINION OF MR ADVOCATE GENERAL DARMON delivered on 28 November 1985 ( *1 ) Mr President, Members of the Court, 1. In the three questions which it has referred to this Court on the subject of value-added tax (VAT), the tribunal d'instance of Bordeaux asks in substance: (1) Whether, for the purposes of charging imported goods to value-added tax, it is ‘necessary to draw a distinction according to