Opinion of Mr Advocate General Mischo delivered on 12 November 1986

1 Translated from the French.

2 Judgment of 25 January 1983 in Case 126/82 Smit v Commissie Grensoverschrijdend Beroepsgœderenvervoer [1983] ECR 92.

3 Judgment of 13 March 1979 in Case 86/78 Peureux v Services fiscaux Je la Haute-Saône et du territoire de Belfort [1979] ECR 897 at p. 915, operative part.

4 — Official Journal L 33 of 8 February 1979, p. 1.