Opinion of Mr Advocate General Reischl delivered on 14 December 1982

1 Translated from the German.

2 Judgment of 10 October 1973 in Case 34/73 Variola SpA v Amministrazione Italiana delle Finanze, [1973] ECR981.

3 Judgment of 9 March 1978 in Case 106/77, Amministrazione delle Finanze dello Stato v Simmenthai SpA [1978] ECR 629.

4 Judgment of 7 February 1973 in Case 40/72) I. Schroeder KG v Federal Republic of Germany, [1973] ECR 125.

5 Judgment of II December 1973 in Case 147/73, Carlheinz Lenzing Kaffee-Tee-Import KG v Hauptzollamt Berlin-Packhof, [1973] ECR 1543.

6 Judgment of 30 April 1974 in Case 181/73, R. & V. Haegeman v Belgian Siale, [1974] ECR 449.

7 Judgment of 5 February 1976 in Case 87/75, Conceria Daniele Bresciani v Aministrazione delie Finanze delio Stato, [1976] ECR 129.

8 Judgment of 30 November 1977 in Case 52/77, Léonce Cayrol v Giovanni Rivoira & Figli, [1977] ECR 2261.

9 Judgment of 24 November 1977 in Case 65/77, Jean Razanatzimba, [1977] ECR 2229.

10 Judgment of 28 March 1979 in Case 179/78, Procureur de la République v Michelangelo Rivoira and Others, [1979] ECR 1147.

11 Judgment of 26 October 1982 in Case 104/81, Hauplzollamt Mainz v Christian Kupferberg & Cie KG, [1982] ECR.

12 Judgment of 30 April 1974 in Case 181/73, R. & V. Haegeman v Belgian Siale, [1974] ECR 449.

13 Judgment of 5 February 1976 in Case 87/75, Conceria Daniele Bresciani v Aministrazione delie Finanze delio Stato, [1976] ECR 129.

14 Judgment of 26 October 1982 in Case 104/81, Hauplzollamt Mainz v Christian Kupferberg & Cie KG, [1982] ECR.

15 Judgment of 7 February 1973 in Case 40/72) I. Schroeder KG v Federal Republic of Germany, [1973] ECR 125.

16 Judgment of 5 February 1976 in Case 87/75, Conceria Daniele Bresciani v Aministrazione delie Finanze delio Stato, [1976] ECR 129.

17 Judgment of 26 October 1982 in Case 104/81, Hauplzollamt Mainz v Christian Kupferberg & Cie KG, [1982] ECR.

18 Judgment of 12 December 1972 in Joined Cases 21 to 24/72, International Fruit Company NV & Others v Produktschap voor Groenten en Fruit, [1972] ECR 1219.

19 Judgment of 19 November 1975 in Case 38/75, Zollagent der NV Nederlandse Spoorwegen v Inspecteur der Invoerrechten en Accijnzen, [1975] ECR 1493.

20 Joined Cases 267 to 269/81, Ammlnistrazine delle Finanze dello Stato v Società Petrolifera Italiana and Michelin Italiana, which I shall deal with subsequently.

21 Judgment of 24 October 1973 in Case 9/73, Karl Schlüter Hauptzollami Lörrach, [1973] ECR 1135.

22 Judgment of 27 February 1962 in Case 10/61, Commissioni Italian Republic, [1962] ECR 1.

23 Judgment of 13 December 1973 in Joined Cases 37 and 38/73, Sociaal Fonds voor de Diamantarbeiders v NV Indiamex and De Belder, [1973] ECR 1609.

24 Judgment of 14 July 1971 in Case 10/71, Ministère Public of Luxembourg v Madeleine Hein, née Mullen and Others, [1971] ECR 723.