Opinion of Mr Advocate General Lenz delivered on 16 October 1986

1 Translated from the German.

2 Judgment of 10 October 1978 in Case 148/77 H. Hansen jun. & O. C. Balle GmbH & Co. v Hauptzollamt Flensburg [1978] ECR 1787.

3 Judgment of 17 February 1976 in Case 45/75 Rewe-Zentrale des Lebensmittel-Großhandels GmbH v Hauptzollamt Landau (Pfalz) [1976] ECR 181, paragraph 12 at p. 194.

4 Judgment of 27 February 1980 in Case 170/78 Commission v United Kingdom [1980] ECR 417, paragraph 9 at p. 433.

5 Judgment of 15 July 1982 in Case 216/81 Cogis (Compagnia Generale Interscambi) v Amministrazione delle Finanze dello Stato [1982] ECR 2701, paragraph 7 at p. 2712.

6 Judgment of 27 February 1980 in Case 169/78 Commission v Italian Republic [1980] ECR 385, paragraph 31 at p. 407.

7 Judgment of 27 February 1980 in Case 168/78 Commission v French Republic [1980] ECR 347.

8 Judgment of 27 February 1980 in Case 171/78 Commiiiion v Kingdom of Denmark [1980] ECR 447, paragraph 12 at p. 465.