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1(% Council Directive 67/227/EEC.

2(% Council Directive 67/228/EEC.

3(% Council Directive 77/388/EEC of 17 May 1977 - O.J. T L. 145/!

4%@., 56913@=1, EC Council Directive 77/799/EEC of 19 December 1977 — O.J T L 336/15. EC Council Directive

79/1072/EEC of 6 December 1979 - OJ. T L 331/11. EC Council Directive 89/465/EEC of 18 July 1989 - & J. T L 226/21. 5 Marralai Case 111/75 1976. ECR. 657.

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1 Case	102/86, Apple	and	Pear Development Council v.		Customs and Excise Commissioners, [1988],	ECR 1—443.
Case C-16/93, Tolsma v.			Inspecteur	der Omzetbelasting	Lsceuwarden, [1994], ECR 1-743. Case	186/89, van
Tiem v.	Staatsecretaris	van	Financien,	[1990], ECR, 1-4363. Case C-60/90, Polysar Investments BV v. Inspecteur der

Invoerrechten en Accijnzen, [1991], ECR 1-3111. 2 CM:. O.J. T L 225, 20 Aug. 1990. P. 6.

496 2&J#%= VII. 6)1&1?"0"-G$&0"0>% )1?B)BEB> J& $EI%V"F_____

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