Opinion of Mr Advocate General Mischo delivered on 1 October 1986

1 Translated from the French.

2 Judgments of 14 January 1981 in Case 140/79 Chemial Farmaceuticii Da/[1981] ECR 1, and Case 46/80 Vinal v Orbai [1981] ECR 77, at paragraphs 14 and 13; judgment of 27 Mav 1981 in Joined Cases 142 and 143/80 Amministrazione delte Finanze dello Stato v Essevi and Carlo Salengo [1981] ECR 1413, at paragraph 21; judgment of 15 March 1983 in Case 319/81 Commission v Italy [1983] ECR 601, at paragraphs 13 and 14; judgment of 4 March 1986 in Case 243/84 John Walker and Sons Ltd v Ministeriat for Skatter oį Ajgiįier [1986] ECR 875, at paragraph 22; judgment of 4 March 1986 in Case 106/84 Commission v Denmark [1986] ECR 833, at paragraph 20.

3 Judgment of 15 March 1983 in Case 319/81 Commission v Italian Reputile (taxation of spirits) [1983] ECR 601; judgment of 11 July 1985 in Case 278/83, Commission v Italian Republic (VAT — taxation of sparkling wines) [1985] ECR 2503.

4 See also the defence of lhe Iulian Government, section 7, paragraph 5.

5 The prices given are net of VAT.

6 Section 2.1 of the reply.

7 Judgment of 9 May 1985 in Case 112/84 Humblot v Directeur des services fiscaux [1985] ECR 1367.

8 Case 140/79 [1981] ECR 1.

9 Case 46/80 [1981] ECR 77.

10 Case 90/79 Commiaitm v France [1981] ECR 283, 301, paragraph 14.

11 Case 31/67 [1968] ECR 235.

12 Judgment of 27 February 1980 in Case 169/78 Commission v italy [1980] ECR 385, paragraph 5.