Opinion of Mr Advocate General Darmon delivered on 8 December 1987

1 Translated from the French

2 Judgment of 5 May 1982 in Case 15/81 [1982] ECR 1409 Judgment of 21 May 1985 in Case 47/84 [1985] ECR 1491.

3 Judgment of 23 January 1986 in Case 39/85 [1986] ECR 259.

4 Judgment of 21 March 1972 in Case 82/71 [1972] ECR 119 at p. 135, paragraph 5 of the decision.

5 Judgment of 5 April 1979 in Case 148/78 [1979] ECR 1629.

6 Those principles were laid down by the Court, as regards the free movement of persons, in judgments such as that of 7 July 1976 in Case 118/75 Watson [1976] ECR 1185; 14 July 1977 in Case 8/77 Sagulo [1977] ECR 1495; and 3 July 1980 in Case 157/79 Pieck [1980] ECR 2171 and, as regards the free movement of goods, in judgments such as that of 15 December 1976 in Case 41/76 Donckerwolcke [1976] ECR 1921; 30 November 1977 in Case 52/77 Cayrol [1977] ECR 2261; and 28 March 1979 in Case 179/78 Rivoira [1979] ECR 1147.

7 Judgment of 11 November 1981 in Case 203/80 [1981] ECR 2595, at p. 2618, paragraph 27 of the decision.

8 Judgment of 8 April 1976 in Case 48/75 Royer [19761 ECR 497, at p. 514, paragraph 42 of the decision.

9 Judgment of 14 July 1977 Ín Case 8/77 Sătulo [1977] ECR 1495, at p. 1506, paragraph 12 of the decision.

10 Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member Sutes relating to turnover taxes — Common system of value-added tax: uniform basis of assessment (Official Journal 1977, L 145, p. 1).

11 See Case 15/81, referred to earlier.

12 Judgment of 3 October 1985 in Case 249/84 [19851 ECR 3237.

13 Judgment of 27 February 1980 in Case 55/79 [1980] ECR 481.

14 That is to say Regulation (EEC) No 803/68 of 27 June 1968 of the Council (Official Journal, English Special Edition, 1968 (I), p. 170), replaced by Council Regulation (EEC) No 1224/80 of 28 May 1980 (Official Journal 1980, L 134, p. 1), as amended by Council Regulations (EEC) No 3193/80 of 8 December 1980 (Official Journal 1980, L 333, p. 1), No 320/85 of 6 February 1985 (Official Journal 1985, L 34, p. 33) and No 1055/85 of 23 April 1985 (Official Journal 1985, L 112, p. 50)

15 Council Directive 76/308/EEC of 15 March 1976, Official Journal 1976, L 73, p. 18.

16 Council Directive 79/1071/EEC of 6 December 1979, Official Journal 1979, L 331, p. 10.

17 Second recital in the preamble.

18 Council Directive 79/1070/EEC of 6 December 1979 Official Journal 1979, L 331, p. 8.

19 Council Directive 77/799/EEC of 19 December 1977, Official Journal 1977, L 336, p. 15.

20 Third recital in the preamble.

21 Fourth recital in the preamble.

22 See, for instance, J. Pradel, Droit pénal. Vol. 1, Paris Cujas, 3rd ed 1981 p. 313 et seq.; C J. Berr and H. Tremeau, Le droit douanier, Paris, LGDJ, 2nd ed 1981 especially at p. 423 el seq.

23 Council Directive 83/182/EEC, Official Journal 1983 L 105, p. 59.

24 Council Directive 83/183/EEC, Official Journal 1983 L 105, p. 64.