Opinion of Mrs Advocate General Rozès delivered on4 October 1983

1 Translated from lhe French.

2 Article 1.

3 Article 2 (1).

4 Siaicd most recently in the Court's judgment of 15 December 1982 in Case 286/81 Oosthoek [1983] ECR 4575, 4587, paragraph 13.

5 Opinion 1/75 of 11. 11. 1975 on the draft Understanding on a Local Cost Standard, [1975] LCR 1355, at p. 1361.

6 Judgment of 20 April 1978 in Joined Cases 80 and 81/77 Les Commissionnaires Réunis et les Fils de Henri Ramel v Receveur des Douanes [1978] ECR 927, paragraph 37 at p. 947.

7 Case 46/76 [1977] ECR 5, paragraphs 28 to 32 and 42, at pp. 17 to 19.

8 Council Directive 64/432/EEC of 26 June 1961.

9 Judgment of 12 December 1973 in Case 131/73 Grosoli [1973] ECR 1555; judgment of 23 January 1980 in Case 35/79 Crosoli and Others [1980] ECK 177; judgment of 13 March 1980 in Case 124/79 rati Wahim [1980] ECR 813.