Opinion of Mr Advocate General da Cruz Vilaça delivered on 26 February 1987

1 Translated from the Portuguese.

2 Moniteur belge, 31. 7. 1970.

3 Moniteur belge, 26. 3. 1977.

4 Moniteur belge, 20. 11. 1982.

5 Commission v United Kingdom [1983] ECR 2265.

6 Judgment of 12 July 1983 in Case 170/78 Commission v United Kingdom [1983] ECR 2265, at p. 2288, paragraph 12.

7 Judgments of 27 February 1980 (Tax arrangements applicable to spirits) in Case 168/78 Commission v French Republic [1980] ECR 347, at p. 359, and in Case 169/78 Commission v Italian Republic [1980] ECR 385, at p. 399; in Case 171/78 Commission v Kingdom of Denmark [1980] ECR 447, at p. 462; judgment of 15 July 1982 in Case 216/81 Cogis v Amministrazione delle finanze dello Stato [1982] ECR 2701, at p. 2712; judgment of 4 March 1986 in Case 106/84 Commission v Denmark [1986] ECR 833, paragraph 10.

8 Judgment of 27 May 1981 in Joined Cases 142 and 143/80 Amministrazione delle finanze dello Stato v Esscvi SpA and Carlo Salengo [1981] ECR 1413, at p. 1434; see also judgments of 14 January 1981 in Case 140/79 Chemial Farmaceuticici SpA v DAF SpA [1981] ECR I, at p. 14, and SpA Vinal v SpA Orbat [1981] ECR 77, at p. 93; and judgment of 15 March 1983 in Case 319/81 Commission v Italian Republic [1981] ECR 601, at p. 620.

9 Commission v Italian Republic, supra, pp. 620-621.

10 Case 243/84 [1986] ECR 875.

11 Judgment of 27 February 1980 in Case 171/78 Commission v Denmark, supra, at p. 447, paragraph 20.

12 Judgment of 4 April 1968 in Case 27/67 Fink-Frucht v Hauptzollamt München [1968] ECR 223, at p. 232.

13 Judgment of 17 February 1976 in Case 45/75 Rewe v Hauptzollamt Landau [1976] ECR 181, at p. 194, paragraph 12; judgments of 27 February 1980, supra; judgment of 4 March 1986 in Case 106/84, supra, paragraph 12.

14 Judgment of 4 March 1986 in Case 106/84, supra, paragraph 12.

15 Judgment of 4 March 1986 in Case 106/84, supra, paragraph 10.

16 Interlocutory judgment of 27 February 1980 in Case 170/78 Commission v United Kingdom [1980] ECR 417, at p. 432; judgment of 12 July 1983 in the same case, [1983] ECR 2265, at p. 2286.

17 Judgment of 27 February 1980 in Case 171/78 Commission v Denmark [1980] ECR 463, paragraph 7.

18 Commission v Denmark [1980], supra, paragraph 7; Commission v United Kingdom [1980), supra, paragraph 9.

19 Case 319/81 Commission v Italy, supra, at p. 621.

20 Case 278/83 [1985] ECR 2503.

21 Judgment of 27 February 1980 Commission v United Kingdom, supra, at p. 432, paragraph 5.

22 Commission v United Kingdom [1980], supra, paragraph 6; Commission v United Kingdom [1983], supra, paragraph 7.

23 See judgment of 27 February 1980 Commission v United Kingdom, supra, at p. 433, paragraph 9.

24 See judgment of 27 February 1980, supra, paragraph 10.

25 Opinions in Cases 106/84 and 243/84. Similar views are expressed in the Opinion of Mr Advocate Generai Reischl in Case 170/78 Commission v United Kingdom [1980], supra, ECR 417, at p. 441.

26 Judgment of 27 February 1980 in Case 171/78 Commission v Denmark, supra, paragraph 7.

27 Commission v United Kingdom [1980] ECR 417, at p. 441.

28 Similar views are expressed in the Opinion of Mr Advocate General Reischl in Case 170/78 Commission v United Kingdom [1980], supra, ECR 417 at p. 441 and [1983] ECR 2265 at p. 2299.