Opinion of Mr Advocate General Lenz delivered on 12 November 1985

1 Translated from the German.

2 OJ 1980, L 134, p. 1.

3 See Council Decision 80/271 of 10 December 1979, OJ 1980, L 71, p. 1, at p. 107 et seq. The Agreement is hereinafter referred to as the Customs Value Code.

4 Judgment of 14 February 1980 in Case 84/79 A. Meyer-Uelze KCv Hauplzollaml Bad Reichenhall [1980] ECR 291.

5 OJ, English Special Edition 1968 (I), p. 170.

6 OJ 1980, L 333. p. 1.

7 OJ 1980, L 71, p. 107.

8 See the judgments of 16 March 1983 in Case 266/81 Società Italiana per l'Oleodotto Transalpino (SIOT) v Ministero delle Finanze, Ministero della Manna Mercantile, Circoscrizione Doganale di Trieste and Ente Autonomo del Porto di Trieste and in Joined Cases 267 to 269/81 Amministrazione delle Finanze dello Stato v Società Petrolifera Italiana SpA and SpA Michelin Italiana [1983] ECR 731 and 801 respectively.

9 See Footnote 3; this judgment, dealing with Article 8 (2) of Regulation No 803/68 on the valuation of goods for customs purposes (Official Journal, English Special Edition 1968 (I), p. 170) can be relied on in regard to the interpretation of Article 15 (2) (c) of Regulation No 1224/80 because of the similarity of the provisions.