Court of Justice 1 February 1996, C-302/93 (Etienne Debouche v Inspecteur der Invoerrechten en Accijnzen.)

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European Union · · · 01-02-1996

OPINION OF ADVOCATE GENERAL TESAURO delivered on 1 February 1996 ( *1 ) 1. The question referred to the Court for a preliminary ruling by the Gerechtshof, The Hague, concerns the interpretation of Article 17(2) and (3)(a) of the Sixth Council Directive (77/388/EEC) of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax:

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