Opinion of Mr Advocate General Lenz delivered on 7 July 1987

1 Translated from the German.

2 Official Journal, English Special Edition 1969 (II), p. 412, in the version contained in the Act concerning the conditions of Accession and the Adjustments to the Treaties (Official Journal L 73, Special Edition, 27 March 1972).

3 Journal Officiel 1965, 133, p. 2232. It should be noted in passsing that the Economic and Social Committee even made a proposal for an amendment, which was however rejected, that the optional cases of taxation in Article 4 (2) should be removed.

4 Journal Officiel 1965, 119, p. 2057.

5 Official Journal 1985, L 156, p. 23.

6 Case 270/81 Felicitas Richmers-Linie KG & Co. v Finanzamt Jur Verkehrsteuern, Hamburg [1982] ECR 2771.

7 See Article 11.