Opinion of Advocate General Lenz delivered on 22 September 1987

1 Translated from the German.

2 Official Journal 1984, L 338, p. 183.

3 Official Journal 1984, I. 320, p. I.

4 Official Journal 1984, L 337, p. I.

5 Official Journal 1979, I. 341, p. 26.

6 Official Journal 1984, L 328, p. 9.

7 Official Journal, English Special Edition 1969 (I), p. 12.

8 Article 1 of Regulation No 97/69.

9 Judgment of 29 November 1978 in Case 83/78 Pigi Markeimg Board ν Redmond [1978] ECR 2347.

10 Judgment of 26 September 1985 in Case 166/84 Thomasdünger GmbH ν Oberfuianzdirektion Frankfurt am Main [1985] ECR 3001.

11 Judgment of 28 March 1979 in Case 158/78 P. Bicgi ν Hauptzollamt Bochum [1979] ECR 1103, at p. 1117.

12 Judgment of 23 October 1975 in Case 37/75 Bagutat KGv Hauptzollamt Berlin-Packhof [1975] ECR 1339; Judgment in Case 158/78, loc. cit.

13 Judgment of 20 March 1980 in Joined Cases 87, 112 and 113/79 Gebrüder Bagusat KG ν Hauptzollamt Btrlin-Packhof; Einkaufsgesellschaft der Deutschen Konseruenindustrie mbH ν Hauptzollamt Hamburg-Waltershof and Hauptzollamt Bad Reichenball [1980] ECR 1159, at p. 1171.

14 Judgment of 19 November 1981 in Case 122/80 Analog Devices GmbH ν Hauptzollamt Mimchen-Mitte and Hauptzollamt München-West [1981] ECR 2781.

15 Judgment of 15 February 1977 in Joined Cases 69 and 70/76 Rolf H. Dittmeyer ν Hauptzollamt Hamburs-Waltershof[1977] ECR 231.

16 Judgment of 22 March 1984 in Case 90/83 Michael Paterson and Others v Weddel & Company Ltd and Others [1984] ECR 1567.