Opinion of Mr Advocate General Mischo delivered on 9 February 1988

1 Translated from the French.

2 Judgment of 9 October 1980 in Case 823/79 Carciati [1980] ECR 2773.

3 Judgment of 11 December 1984 in Case 134/83 Abbink [1984] ECR 4097.

4 Judgment of 3 October 1985 in Case 249/84 Ministère public v Profant [1985] ECR 3237.

5 Judgment of 5 May 1982 in Case 15/81 Schul y Inspecteur des droits d'importation et des accises [1982] ECR 1409.

6 Judgment of 21 May 1985 in Case 47/84 Secrétaire d'État aux Finances v Schul [1985] ECR 1491.