Court of Justice 2 December 1987, 415/85 (Commission of the European Communities v Ireland.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ Mr President, Members of the Court, 1 . This action against Ireland for failure to fulfil its obligations concerns the criteria for the application of Article 28 ( 2 ) of the Sixth Council Directive 77/388 of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes ( 1 ) ( hereinafter referred