Opinion of Mr Advocate General Reischl delivered on 1 April 1982

1 Trtntuird troir. tnr Germir

2 Judgment of 27 March 1980 in Joined Cases 66, 127 and 128/79 Amministrazione delle Finanze v Meridionale Industrie Salumi Sri, Fratelli Vasanelli and Fratelli Ultrocchi [1980] ECR 1237 and 1263.