Opinion of Mr Advocate General Darmon delivered on 5 February 1987

1 Translated from the French.

2 Third recital in the preamble to Regulation No 2727/75.

3 Tenth recital in the preamble to Regulation No 2727/75.

4 Tenth recital in the preamble to Regulation No 2727/75.

5 Tenth recital in the preamble to Regulation No 2727/75.

6 Case 17/67 Neumann v Hauplzollamt Hof (Saale) [1967] ECR 441 at p. 453, emphasis added.

7 Articles 2, 3 and 5 of Regulation No 2727/75.

8 Anicie 13 of Regulation No 2727/75.

9 Second recital in the preamble and Article 1 (2) of Regulation No 156/67 of the Commission of 23 June 1967 on the method of determining cif prices and levies for cereals, flour, groats and meal (Official Journal, English Special Edition 1967, p. 111).

10 Article 6 of Regulation No 156/67.

11 See judgment in Case 148/77 Hansen v Hauptzollamt Flensburg [1978] ECR 1787, at paragraphs 9 and 10.

12 Official Journal 1978, L 82, p. 10.

13 Third recital in the preamble to Regulation No 594/78.

14 Second and third recitals in the preamble to Regulation No 594/78.

15 Official Journal 1980, L 55, p. 4.