Opinion of Mr Advocate General Mischo delivered on 16 June 1987

1 Translated from the French

2 Sec the judgment of 27 February 1980, supra, paragraph 7.

3 The car known as the 2 CV is now rated as 3 CV for tax purposes.

4 It seems that cars exist only with the following ratings: 23, 26, 27, 31, 32, 34, 39, 40 and 54 CV.

5 I consider that for the purposes of this comparison it is necessary to disregard turbo and 16 valve engines which enable cars of a middle-range cylinder capacity to achieve a real power output exceeding that of vehicles with much higher cylinder capacity. It seems to me that as a result of these new developments most of the Member States will be obliged at some stage to review their car taxation systems.