Opinion of Mr Advocate General Lenz delivered on 16 October 1986

1 Translated from the German.

2 Judgment of 14 December 1962 in Joined Cases 2 and 3/62 Commwion v Grand Duchy of Luxembourg and Kingdom of Belgium [1962] ECR 425, at p. 432.

3 Judgment of 4 April 1968 in Case 20/67 Firma Kunstmühle Tivoli v Hauptzollamt Würzburg [1968] ECR 199, at p. 205.

4 Judgment of 1 July 1969 in Case 24/68 Commission v Italian Republic [1969] ECR 193, at p. 201.

5 Judgment of 18 June 1975 in Case 94/74 Industria Gomma Articoli Vari, IGAV v Ente Nazionale per la Cellulosa e per la Carta, ENOC, [1975] ECR 699, paragraph 15/17 at p. 710.

6 Judgment of 22 March 1977 in Case 78/76 Firma Steimke una Weinlig v Federal Republic of Germany [1977] ECR 595, at p. 613.

7 Judgment of 3 February 1981 in Case 90/79 Commission v French Republic [1981] ECR 283, at p. 301.

8 Judgment of 9 November 1983 in Case 158/82 Commission v Kingdom of Denmark [1983] ECR 3573, at p. 3586.

9 Judgment of 20 March 1984 in Case 314/82 Commission v Kingdom of Belgium [1984] ECR 1543, paragraph 11, at p.1555

10 Judgment of 4 March 1986 in Case 106/84 Commission v Kingdom of Denmark [1986] ECR 833.

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

12 Judgment of the Court of 16 March 1983 in Joined Cases 267 to 269/81 Amministrazione delle Finanze dello Stato v Società Petrolifèra italiana SpA (SPI) and SpA Michelin Italiana (SAMI) [1983] ECR 801.

13 Judgment of 19 November 1975 in Case 38/75 Douaneagent der NV Nederlandse Spoorwegen v inspecteur der Invoerrechten en Accijnzen [1975] ECR 1439, at p. 1449.