Opinion of Mr Advocate General Lenz delivered on 21 November 1985

1 Translated from the German.

2 Official Journal 1983, L 91, p. 32.

3 One of those aids is the subject of Case 40/85 Kingdom of Belgium v Commission.

4 ECSC, EEC and EAEC Commission: Second Report on Competition Policy (Annex to the Sixth General Report on the Activities of the European Communities) Brussels and Luxembourg, April 1973, paragraph 122 et seq.

5 Seventh Report on Competition, paragraph 232.

6 Official Journal 1977, L 26, p. 1.

7 Commissions Germany [1973] ECR 813.

8 See judgments of 15 November 1983 in Case 52/83 Commission v French Republic [1983] ECR 3707, and of 12 October 1978 in Case 156/77 Commission v Kingdom of Belgium [1978] ECR 1881.

9 Judgment of 14 November 1984, Case 323/82 Intermills SA v Commission [1984] ECR 3809.

10 Journal Officiel L 57, p. 19.

11 Second Council Directive No 77/91/EEC of 13 December 1976 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and the. maintenance and alteration of their capital, with a view to making such safeguards equivalent (Official Journal 1977, L 26, p. 1).

12 See, for example, the judgment of 28 March 1985, Case 215/83 Commission v Kingdom of Belgium [1985] ECR 1045.