Opinion of Mr Advocate General Verloren Van Themaat delivered on 29 January 1985

1 Translated from the Dutch.

2 The problem of abolition of tax controls at frontién is connected not only with differing tax structures but also with differing tax rates, and is not dealt with in the applicable harmonization directives.

3 The term multiplier effect means that where for example excise duties amount to 300% of the cost of manufacture and distribution together with an allowance for profit, any increase or cut in manufacturers' or dealers' prices free of tax will result in an increase or cut of four times that amount in the final price.

4 In my view ix is sufficient in certain circumstances, according to the case-law of the Coon, that a pradení persoo sbacJJ have known that the act in question was unktwfol and protnbtxed by the Treaty, but that point is not important in this case and I shaB not deal with it further.

5 As the Coun is aware, this is not in faci a duty to notify but only a condition for tfce obtaining of an individua] exemption under Article 65 {3}, as is made dear in paragraph 4 of the Ronhmr judgment.