Opinion of Mr Advocate General Lenz delivered on 23 January 1986

1 Translated from the German.

2 Judgment of 23 November 1976 in Case 28/76 Milac v Hauptzollamt Freiburg [1976] ECR 1639.

3 Judgment of 13 July 1978 in Case 8/78 Milac v Hauptzollamt Freiburg [1978] ECR 1721.

4 Judgment of 3 February 1981 in Case 95/80 Dervieu-Delahais v Directeur général des douanes et droits indirects [1981] ECR 317.

5 Judgment of 3 May 1978 in Case 131/77 Milac v Hauptzollamt Saarbrücken [1978] ECR 1041.

6 Judgment of 23 November 1976 in Case 28/76 Milac v Hauptzollamt Freiburg [1976] ECR 1639.

7 Judgment of 13 July 1978 in Case 8/78 Milac v Hauptzollamt Freiburg [1978] ECR 1721.

8 Judgment of 3 February 1981 in Case 95/80 Dervieu-Delahais v Directeur général des douanes et droits indirects [1981] ECR 317.

9 Judgment of 20 October 1977 in Case 29/77 Roquette v france [1977] ECR 1835.

10 Judgment of 10 May 1979 in Case 12/78 Italy v Commission [1979] ECR 1731.

11 Judgment of 13 July 1978 in Case 8/78 Milac v Hauptzollamt Freiburg [1978] ECR 1721.

12 Sec Annex.

13 Judgment of 3 July 1985 in Case 39/84 Maizena v Hauptzollamt Hamburg-jonas [1985] ECR 2115.

14 Judgment of 3 October 1985 in Case 46/84 Nordgetreide y Hauptzollamt Hamburg-Jonas [1985] ECR 3127.

15 Judgment of 15 October 1980 in Case 4/79 Providence agricole de la Champagne v ONIC [1980] ECR 2823.

16 Judgment of 25 September 1985 in Joined Cases 71 and 72/84 Surcouf and Vidou v European Economic Community [1985] ECR 2925.