Opinion of Mr Advocate General Reischl delivered on 10 June 1982

1 Translated from the German.

2 Judgment of 27 February 1980 in Case 169/78 Commission v Italian Republic [1980] ECR 385

3 Judgment of 15 April 1978 in Case 28/69 Commissiion Italian Republic [1970] ECR 187.

4 Judgment of 15 April 1970 in Case 28/69 Commission v Italian Republic [1970] ECR 187.

5 Judgment of 17 February 1976 in Case 45/75 REWE-Zentrale des Lebensmittel-Großhandels GmbH v Hauptzollamt Landau-Pfal [1976] ECR 181.

6 Judgment of 27 February 1980 in Case 168/78 Commission v French Republic [1980] ECR 347.

7 Judgment of 27 February 1980 in Case 168/78 Commission v French Republic [1980] ECR 347.

8 Judgment of 27 February 1980 in Case 169/78 Commission v Italien Republic [1980] ECR 385.

9 Judgment of 27 February 1980 in Case 169/78 Commission v Italien Republic [1980] ECR 385.

10 Judgment of 27 February 1980 in Case 170/78 Commission v United Kingdom of Great Britain and Nortnem Ireland [1980] ECR 417.

11 Judgment of 27 February 1980 in Case 169/78 Commission v Italien Republic [1980] ECR 385.

12 Judgment of 27 February 1980 in Case 169/78 Commission v Italien Republic [1980] ECR 385.

13 Judgment of 27 February 1980 in Case 169/78 Commission v Italian in Republic [1980] ECR 385

14 Judgment of 27 February 1980 in Case 168/78 Commission v French Republic [1980] ECR 347.

15 Judgment of 27 February 1980 in Case 169/78 Commission v Italian in Republic [1980] ECR 385

16 Judgment of 27 February 1980 in Case 169/78 Commission v Italian in Republic [1980] ECR 385

17 Judgment of 27 February 1980 in Case 168/78 Commisson v French Republic [1980] ECR 347.

18 Judgment of 27 February 1980 in Case 68/79 Hans Just I/S v Minustry for Fiscal Affaire (1980) ECR 501.

19 Judgment of 27 February 1980 in Case 170/78 Commission v United Kingdom at Creat Bnuin and Sonhem Ireland [1980] ECR 417.

20 Judgment of 8 January 1980 in Case 21/79 Commission v Italian Republic [1980] ECR 1.

21 Judgment of 4 October 1979 in Case 28/79 La Providence Agricole de la Champagne v Council [1979] ECR 3091.

22 Judgment of 17 February 1976 in Case 45/75 REWE-Zentrale des Lebensmittel-Großhandels GmbH v Hauptzollamt Landau-Pfalz [1976] ECR 181.

23 Judgment of 12 October 1978 in Case 148/77 H. Hansen jun. & O. C. Balle GmbH & Co. v Hauptzollamt: Flensburg [1978] ECR 1787.

24 Judgment of 14. February 1981 in Case 140/79 — Chemial Farmaceutici SpA v DAF SpA [1981] ECR 1.

25 Judgment of 12 October 1978 in Case 148/77 H. Hansen jun & O. C. Baiie GmbH & Co. v Hauptzollamt Flensburg [1978] ECR 1787.

26 Judgment of 27 february 1982 in case 169/72 Commission v italian - Republic [1980] ECR 385

27 Judgment of 14 January 1981 in Case l48/79 Chemial Farmaceutici SpA v DAF SpA [1981] ECR 1

28 judgment of 14 Junuary 1981 in Case 46/82 Vinal v SpA Orbat [1981] ECR 77.