Opinion of Mr Advocate General Mischo delivered on 25 November 1986

1 Translated from the French.

2 Council Regulation (EEC) No 1430/79 of 2 July 1979 on the repayment or remission of import or export duties (Official Journal 1979, L 175, p. 1).

3 Sec in particular its judgment of 21 May 1976 in Case 26/74 Roquette Frères v Commission [1976] ECR 677, paragraphs 9 and 11 of the decision, and its judgment of 27 March 1980 in Joined Cases 66, 127 and 128/79 Amministrazione delle Finanze v Salumi [1980] ECR 1237, paragraph 17 of the decision.

4 Council Regulation (EEC) No 1672/82 of 24 June 1982 (Official Journal 1982, L 186, p. 1).

5 Council Directive 69/73/EEC of 4 March 1969 on the harmonization of provisions laid down by law, regulation or administrative action in respect of inward processing (Official Journal, English Special Edition 1969 (I), p. 75).

6 Official Journal 1981, L 38, p. 1.

7 Official Journal 1975, L 156, p. 25.

8 Monetary compensatory amounts are covered by the terms import duties and export duties as defined in a general manner in Community legislation on customs matters since they were introduced in 1971 (see, for example, Article 1 (2) (a) and (b) of Regulation No 1430/79).

9 Council Regulation (EEC) No 1999/85 of 16 July 1985 on inward processing relief arrangements (Official Journal 1985, L 188, p. 1).

10 Ursula Baumann, Le régime douanier de perfectionnement actif, in Revue du Marché Commun, No 280, 1984, p. 406 et seq.

11 Commission Regulation (EEC) No 2883/83 of 14 October 1983 amending for the second lime Regulation (EEC) No 1371/81 laying down detailed rules for the administrative application of monetary compensatory amounts (Official Journal 1983, L 283, p. 14).

12 Official Journal 1979, L 197, p. 1.

13 Judgment of 15 December 1983 in Case 283/82, Papierfabrik Schoellershammer H. A. Scboellerv Commission [1983] ECR 4219; judgment of 13 November 1984 in Joined Cases 98 and 230/83 Van Cend en Loos v Commission [1984] ECR 3763; and judgment of 15 May 1986 in Case 160/84 Oryzomyliv Commission [1986] ECR 1633.

14 See the Court's judgment of 1 July 1986 in Case 185/85 Usinor v Commission [1986] ECR 2079, in particular paragraphs 19 and 23 of the decision.