JUDGMENTOFTHECOURT13July1989-.PDF

JUDGMENT OF 13. 7. 1989 — JOINED CASES 93/88 AND 94/88 JUDGMENT OF THE COURT 13 July 1989«- In Joined Cases 93/88 and 94/88 REFERENCE to the Court under the first and third paragraphs of Article 177 of the EEC Treaty by the Hoge Raad der Nederlanden (Supreme Court of the Netherlands) for a preliminary ruling in the proceedings pending before that court between Wisselink en Co. BV, Amsterdam, and Staatssecretaris van Financiën, (Netherlands Secretary of State for Finance), and between Abemij BV, Hart Nibbrig en Greeve BV and Others, Sassenheim, and Staatssecretaris van Financiën, (Netherlands Secretary of State for Finance), on the interpretation of the First Council Directive (66/227/EEC) of 11 April 1967 on the harmonization of legislation of Member States concerning turnover taxes (Official Journal, English Special Edition 1967, p. 14), the Second Council Directive (67/228/EEC) of 11 April 1967 on the harmonization of legislation of Member States concerning turnover taxes (Official Journal, English Special Edition 1967, p. 16), and 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: uniform basis of assessment (Official Journal 1977, L 145, p. 1), * Language of the rase: Dutch. 2700 WISSELINK AND OTHERS v STAATSSECRETARIS VAN FINANCIEN THE COURT composed of: O. Due, President, T. Koopmans and R. Joliét, Presidents of Chambers, Sir Gordon Slynn, G. F. Mancini, C. N. Kakouris, F.A. Schockweiler, G. C. Rodríguez Iglesias and M. Diez de Velasco, Judges, Advocat General: J. Mischo Registrar: D. Louterman, Principal Administrator after conside