Court of Justice 27 January 1988, 138/86 and 139/86 (Direct Cosmetics Ltd and Laughtons Photographs Ltd v Commissioners of Customs and Excise.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ Mr President, Members of the Court, 1 . The London Value-added Tax Tribunal has submitted to the Court of Justice, under Article 177 of the EEC Treaty, a number of questions for a preliminary ruling on the interpretation of Article 27 of the Sixth Council Directive ( 77/388/EEC ) of 17 May 1977 on the harmonization of the laws