Opinion of Mr Advocate General Lenz delivered on 1 April 1987

1 Translated from the German.

2 Council Directive 83/181/EEC of 28 March 1983 determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value-added tax on the final importation of certain goods (Official Journal 1983, L 105, p. 38); Council Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a Member Sute of the personal property of individuals (Official Journal 1983, L 105, p. 64).