Weissgerber v Finanzamt Neustadt an der Weinstraße (Case 207/87).  BVC 40
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).