Court of Justice 8 October 1987, 165/86 (Leesportefeuille "Intiem" CV v Staatssecretaris van Financiën.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ Mr President, Members of the Court, 1.I - The Third Chamber of the Hoge Raad der Nederlanden ( Supreme Court of the Netherlands ) has referred a question to the Court for a preliminary ruling on the interpretation of Article 11 ( 1 ) ( a ) and ( 4 ) of the Second Council Directive ( 67/228/EEC ) of 11 April 1967 on the