Opinion of Mrs Advocate General Rozès delivered on 26 January 1984

1 Translated from the French.

2 Article 10 (3) of Regulation (EEC) No 805/68 of the Council of 27. 6. 1968 (Official Journal, English Special Edition 1968 (I), p. 187) on the common organization of the market in beef and veal, as amended by Article 3 of Council Regulation (EEC) No 425/77 of 14. 2. 1977 (Official Journal, 1977, L 61, p. 1). That rate is fixed in accordance with Commission Regulation (EEC) No 611/77 of 18. 3. 1977 fixing the specific levy in respect of live bovine animals and beef and veal other than frozen (Official Journal 1977, L 77, p. 14), amended by Commission Regulation (EEC) No 925/77 of 29. 4. 1977 (Official Journal, 1977, L 109, p. 1).

3 Official Journal, English Special Edition 1968 (I), p. 165: A product in the production of which two or more countries were concerned shall be regarded as originating in the country in which the last substantial process or operation that is economically justified was performed, having been carried out in an undertaking equipped for the purpose, and resulting in the manufacture of a new product or representing an important stage of manufacture.

4 Official Journal, English Special Edition 1971 (I), p. 253: The slaughter of domestic animals falling within headings Nos 01.01 and 01.04 of the Common Customs Tariff shall confer on the edible meat and offals, fresh, chilled or frozen, which are thus obtained, the origin of the country or of the Community, according as the slaughter took place there, only if the animals in question have been fattened in that country or in the Community during a period of at least three months in the case of horses, asses, mules and cattle and of at least two months in the case of swine, goats and sheep.

5 See the second recital in the preamble to Regulation No 961/71.

6 Case 49/76, [1977] ECR 41 (paragraph 6 of the decision at p. 53).

7 Ibid, (paragraph 7 of the decision).

8 Any process or work in respect of which it is established, or in respect of which the facts are ascertained justify the presumption, that its sole object was to circumvent the provisions applicable in the Community or the Member States to goods from specific countries shall in no case be considered, under Article 5, as conferring on the goods thus produced the origin of the country where it is carried out.