Opinion of Mr Advocate General Reischl delivered on 30 November 1982

1 Translated from the German

2 See the judgment of 17 December 1970 in Case 33/70 SACE Sp4. Ministry for finance of the Italian Republic [1970] ECR 1213, the judgment of 19 January 1982 in Case 8/81 Ugula Becker v Finanzamt Munsitr-Invenstadt [1982] ECR 53, and the judgment of 18 June 1982 in Case 255/81 RA Great Finanzamt GK Famburg ECR 235

3 See the judgment of 13 February 1969 in Case 14/68 Walt Wilhelm ami Others v Bundeskartellamt [1969] ĽCR 1, the judgment of 14 July 1981 in Case 155/80 Summary proceedings against Sergius Oebel [1981] LCR 1993, and the judgment of 27 October 1982 in Joined Cases 35 and 36/82 Elenina Eiselina Christina Morson anil Others v State ol the Netherlands and Others [1982] ECR 2723.

4 See the judgment of 13 February 1969 in Case 14/68 Walt Wilhelm ami Others v Bundeskartellamt [1969] ĽCR 1, the judgment of 14 July 1981 in Case 155/80 Summary proceedings against Sergius Oebel [1981] LCR 1993, and the judgment of 27 October 1982 in Joined Cases 35 and 36/82 Elenina Eiselina Christina Morson anil Others v State ol the Netherlands and Others [1982] ECR 2723.