Court of Justice of the European Communities (Sixth Chamber).

O Due, President of the Chamber, G C Rodríguez Iglesias, T Koopmans, K Bahlmann and TF O’Higgins JJ, C O Lenz, Advocate General.

Judgment delivered 14 July 1988.

Taxation – Value added tax – Exemption – Member state did not implement directive by specified date – Whether credit negotiator entitled to rely on exemption required by directive before directive implemented if tax not charged to client – Whether tax was ‘covertly’ charged if taxpayer thought he would have to pay tax out of commission – Sixth VAT Directive 77/388 of 17 May 1977, art. 13B(d)(1) (OJ 1977 L145/1).

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