Opinion of Mr Advocate General Reischl delivered on 22 February 1983

1 Translated from the German.

2 Judgment of 22 January 1980 in Case 30/79 Land of Berlin v Wigei [1980] ECR 151.

3 Judgment of 28 June 1978 in Case 70/77 Simmenthal SpA v Amministrazione delle Finanze dello Stato [1978] ECR 1453.

4 Judgment of 14 December 1971 in Case 43/71 Politi sas v Ministry for Finance of the Italian Republic [1971] ECR 1039.

5 Judgment of 7 March 1972 in Case 84/71 SpA Marimex v Ministry for Finance of the Italian Republic [1972] ECR 89.

6 Judgment of 10 October 1973 in Case 34/73 Fratelli Variola SpA v Amministrazione Italiana delle Finanze [1973] ECR 981.

7 Judgment of 9 July 1975 in Case 21/75 Firma I. Schroeder KG v Oberstadtdirektor der Stadt Köln [1975] ECR 905.

8 Judgment of 25 January 1977 in Case 46/76 W. J. G. Bauhuis v The Netherlands State [1977] ECR 5.

9 Judgment of 22 January 1980 in Case 30/79 Land oj Berlins l%ei[1980] ECR 151.

10 Judgment of 5 July 1978 in Case 137/77 Stadt Frankfurt am Main v Firma Max Neumann [1978] ECR 1623.

11 Judgment of 5 July 1978 in Case 138/77 Firma Hermann Ludwig v Free and Hanseatic City of Hamburg [1978] ECR 1645.