Opinion of Mr Advocate General Reischl delivered on 8 march 1983

1 Translated from the German.

2 Judgment of 10 October 1978 in Case 148/77 H. Hamen jun, & O.C. Balle GmbH & Co. v Haiiplzollamt Flensburg [1978] ECR 1787.

3 Judgment of 30 October 1980 in Case 26/80 Schneider-Import GmbH & Co. KG v Haiiplzollamt Mainz [1980] ECR 3469.

4 Judgment of 7 May 1981 in Case 153/80 Rum/mil Hamen GmbH & Co. v Haiiplzollamt Flensburg ľ 198lì ECR 1165. Hamen GmbH & Co. v Haiiplzollamt Flensburg ľ 198lì ECR 1165.

5 Judgment of 25 November 1981 in Case 4/81 Haupt-Zollamt Flensburg v Hermann C. Andresen GmbH & Co. KG [1981] ECR 2835.

6 Judgment of 22 June 1976 in Case 127/75 Bobie Getrãnkeverlrieb GmbH v Hauplzollamt Aachen-Nord [1976] ECR 1079.

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

8 Judgment of 14 January 1981 in Case I-10/79 Chemial Farmaceutici SpA v DAFSpA [1981] ECR 1.

9 Judgment of 14 January 1981 in Case 46/80 SpA Vinal v SpA Orbat [1981] ECR 77.

10 Judgment of 15 July 1982 in Case 216/81 Compagnia Generale Interscambi v Amministrazione delle Finanze dello Stato [1982] ECR 2701.

11 Judgment of 27 February 1980 in Case 168/78 Commission v French Republic [1980] ECR 347. Judgment of 27 February 1980 in Case 169/78 Commission v Italian Republic [1980] ECR 385. Judgment of 27 February 1980 in Case 170/78 Commission v United Kingdom of Great Britain and Northern Ireland [1980] ECR 417. Judgment of 27 February 1980 in Case 171/78 Commission v Kingdom of Denmark [1980] ECR 447.

12 Judgment of 27 May 1981 in Joined Cases 142 and 143/80 Amministrazione delle Finanze dello Stalo v Essevi SpA and Carlo Salengo [1981] ECR 1413.

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