Opinion of Mr Advocate General Lenz delivered on 27 November 1984

1 Translated from the German.

2 Judgment of 3 February 1976 in Case 59/75, Pubblico Ministero v Flavia Manghera and Others, [1976] ECR 91.

3 Judgment of 17 February 1976 ¡n Case 45/75, Rewe-Zentrale des Lebensmittel-Großhandels GmbHv Hauptzollamt Landau/Pfalz, [1976] ECR 181.

4 Judgment of 17 February 1976 in Case 91/75, Hauptzollamt Göttingen and Bundesfinanzminister v Wolfgang Miritz GmbH & Co., [1976] ECR 217.

5 Judgment of 13 March 1979 in Case 91/78, Hansen GmbH & Co. v Hauptzollamt Flensburg, [1979] ECR 935 (the second Hansen case).

6 Judgment of 29 April 1982 in Pabst & Riehan KG v Hauptzollaml Oldenburg, [1982] ECR 1331.

7 Judgment of 10 October 1978 in Case 148/77, H. Hansen jun. & O.C. Salle GmbH & Co. v Hauptzollamt Flensburg, [1978] ECR 1787 (the first Hansen Case).

8 Judgment of 13 March 1979 in Case 91/78, Hansen GmbH & Co. v Hauptzolhmt Flensburg, [1979] ECR 935 (the second Hansen case).

9 Judgment of 13 March 1979 in Case 91/78, Hansen GmbH & Co. v Hauptzollamt Flensburg, [1979] ECR 935 (the second Hansen case).

10 Judgment of 13 March 1979 in Case 91/78, Hamen GmbH & Co. v Hauptzollamt Flensburg, [1979] ECR 935 (the second Hansen case).

11 Judgment of 25 May 1977 in Case 105/76, Interzuccheri SpA v Società Rezzano e Cavana, [1977] ECR 1029.

12 Judgment of 21 May 1980 in Case 73/79, Commiuion of the European Communities v Italian Republic, [1980] ECR 1533.

13 Judgment of 26 October 1982 in Case 104/81, Hauplzollamt Mainz v CA. Kupferberg & Cie. KG a. A., [1982] ECR 3641.

14 Judgment of 26 October 1982 in Case 104/81, Hauplzollamt Mainz v CA. Kupferberg & Cie. KG a. A., [1982] ECR 3641.

15 Judgment of 26 October 1982 in Case 104/81, Hauplzollamt Mainz v CA. Kupferberg & Cie. KG a. A., [1982] ECR 3641.

16 Judgment of 26 October 1982 in Case 104/81, Hmplzollamt Mainzv CA. Kupferberg & Cie. KG a. A., [1982] ECR 3641.