Opinion of Mr Advocate General Lenz delivered on 23 September 1987

1 Translated from the German.

2 Official Journal 1978, L 335, p. 1.

3 See, for example, the judgment of 15 February 1977 in Joined Cases 69 and 70/76 Dittmeyer v Hauptzollamt Hamburg-Waltershof [1977} ECR 231, paragraph 4 at p. 238, and the judgment of 26 September 1985 in Case 166/84 Thomasdünger GmbH v Oberfinanzdirektion Frankfurt am Main [1985] ECR 3001.

4 Judgment of 23 September 1982 in Case 237/81 Almadent v Hauptzollamt Mainz [1982] ECR 2981, paragraph 9 at p. 2989. V

5 Judgment of 11 July 1980 in Case 798/79 Hauptzollamt Köln-Rheinau v Chem-Tec [1980] ECR 2639.

6 Judgment of 11 November 1975 in Case 37/75 Bagusat v Hauptzollamt Berlin-Packhof [l975] ECR 1339.

7 Judgment of 8 December 1977 in Case 62/72 Carlsen Verlag v Oberfinanzdirektion Köln [1977] ECR 2343, paragraph 3 at p. 2350.

8 Judgment of 4 October 1979 in Case 11/79 Cleton v Intpecteur der Invoerrechten en Accijnzen [1979] ECR 3069, paragraph 14 at p. 3081.