Opinion of Mr Advocate General Reischl delivered on 9 March 1983

1 Translated from the German.

2 Judgment of 28 June 1979 in Case 217/78 SA Nicolas Corman & Fils v Hauptzollamt Aachen-Süd [19791 ECR 2287.

3 Judgment of 28 June 1979 in Case 217/78 SA Nicolas Corman & Fill v Hmpttolhmt Aachen-Sild [1979] ECR 2287.

4 Judgment of 28 June 1979 in Case 217/78 SA Nicolas Corman & Fill v Haiiptzollamt Aachen-Süd 11979] ECR 2287.