Opinion of Mr Advocate General Lenz delivered on 11 December 1985

1 Translated from the German.

2 Translator's note: the reference to individual functions does not appear in the French or German versions of the Common Customs Tariff.

3 Judgment of 15 December 1977 in Case 60/77 Fritz Fun KG v Oberfinanzdirektion München [1977] ECR 2453, at p. 2460 et seq.