Court of Justice 15 December 1987, 252/86 (Gabriel Bergandi v Directeur général des impôts.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ Mr President, Members of the Court, 1 . In connection with a dispute as to whether a tax on the operation of automatic entertainment machines can be classified as a turnover tax, the Tribunal de grande instance ( Regional Court ), Coutances, has asked this Court to interpret Article 33 of the Sixth Council Directive ( 77/388/EEC