Court of Justice of the European Communities.

Judgment delivered 14 May 1985.

Value added tax – Turnover taxes – EEC law – Harmonisation of EEC law on turnover taxes – Meaning of ‘make’ in relation to production of goods from customers’ materials – Supply of goods or services – Second Council Directive (No. 67/228/EEC) of 11 April 1967, Art. 5(2)(d) – Sixth Council Directive (No. 77/388/EEC) of 17 May 1977 Art. 5(5)(a).

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