Opinion of Mr Advocate General Lenz delivered on 28 February 1985

1 Translated from the German.

2 Judgment of 15 October 1980 in Case 145/79 Roquette Frères v French Stute [1980] ECR 2917.

3 of 15 October 1980 in Case 145/79 Roquette Frères v French State [1980] ECR 2917.

4 Judgment of 15 October 1980 in Case 145/79 Roquette Frères v French State [1980] ECR 2917.

5 Case 39/84 Maizena GmbH and Others v Hauptzollamt Hamburg-Jonas (not yet reported).

6 Case 46/84 Nordgetreide GmbH and Co. KG v Hauptzollamt Hamburg-Jonas (not yet reported).

7 Judgment of 15 October 1980 in Case 145/79 Roquette Frères v French State [1980] ECR 2917.

8 Judgment of 15 October 1980 in Case 145/79 Roquette Frères v French State [1980] ECR 2917.

9 Judgment of 15 October 1980 in Case 145/79 Roquette Frères v French State [1980] ECR 2917.

10 Case 112/83 Société des produits de maïs SA v Directeur général des douanes et droits indirects [1985] ECR 732.

11 Judgment of 15 October 1980 in Case 145/79 Roquette Frères v French State [1980) ECR 2917.

12 Case 112/83 Société dei produits de mats SA v Directeur général des douanes et droits indirects [1985] ECR 732.

13 Judgment of 17 February 1976 in Case 43/85 Defrenne v Satom [1976] ECR 455.

14 Judgment of 15 October 1980 in Case 145/79 Roquette Frères v French Slate [1980] ECR 2917.