Opinion of Mr Advocate General Darmon delivered on 12 January 1989. # Commission of the European Communities v Italian Republic. # Failure to fulfil obligations - VAT Directive - Implementation. # Case 353/87.

Opinion of the Advocate-General

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Mr Advocate General Darmon delivered his Opinion on 12 January 1989 . (*) He proposed that the Court should find that the Italian Republic had failed to fulfil its obligations and order it to pay the costs .

(*) Original language : French .