Opinion of Mr Advocate General da Cruz Vilaça delivered on 17 March 1987

1 Translated from the Portuguese.

2 Official Journal, English Special Edition 1970 (I) p. 96.

3 See for example judgments of 24 January 1978 in Case 82/77 Openbaar Ministerie of the Netherlands v Van Tiggele [1978] ECR 25; of 12 October 1978 in Case 13/78 Eggers v Freie Hansestadt Bremen [1978] ECR 1935; and of 13 March 1979 in Case 119/78 Peureux v Services fiscaux de la Haute-Saône et du Territoire de Belfort [1979] ECR 975.

4 See for example judgments of 26 January 1977 in Case 49/76 Gesellschaft für Überseehandel v Handelskammer Hamburg [1977] ECR 41; of 23 November 1977 in Case 38/77 Enka v Inspecteur der Invoerrechten en Accijnzen [1977] ECR 2203; of 29 June 1978 in Case 154/77 Procureur du Roi v Dechmann [1978] ECR 1573; and of 17 December 1981 in Case 272/80 Frans-Nedertandie Maatschappij voor Biologische Producten [1981] ECR 3277, at p. 3290, paragraph 9.

5 Judgment in Case 272/80, supra, pp. 3291-3293.

6 Judgment in Case 272/80, supra, at paragraph 13.

7 See Commission Regulation No 123/85 of 12 December 1984, Official Journal 1985, L 15, p. 16.

8 See judgment of 16 November 1977 in Case 13/77 INNO v ATAB [1977] ECR 2115 at pp. 2143-2146.

9 See judgment of 20 May 1976 in Case 104/75 De Peijper [1976] ECR 613, at p. 637.