Court of Justice of the European Communities.

Judgment delivered 10 July 1985.

Value added tax – Turnover taxes – EEC – Harmonisation of VAT system – Uniform basis of assessment – Taxable amount in case of moveable goods traded by way of part payment – Sixth Council Directive (No. 77/388/EEC) of 17 May 1977, Art. 11A(1)(a).

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