Opinion of Mr Advocate General Darmon delivered on 7 June 1988

1 Translated from the French.

2 J. Schapira, G. le Tallec and J. B. Blaise: Droit européen des affaires, PUF, Thémis, 1984, p. 534.

3 See, for example, J. Renauld: Droit européen des sociétés, Brussels, Bruylant el Vander, 1969, p. 2.08; M. Colomès: Le droit de l'établissement et des investissements dans la CEE, Paris, J. Delmas, 1971, p. 78; F. Burrows: Free movement in European Community law, Oxford, Clarendon Press, 1987, p. 187.

4 Article 58, first paragraph.

5 See, for example, J. Temple Lang: The right of establishment of companies and free movement of capiul in the European Economic Community, in W. R. Lafave and P. Hey (ed): International Trade, Investment and Organization, University of Illinois Press, 1967, p. 302, in particular p. 303.

6 Case 205/84 [1986] ECR 3755.

7 Paragraph 21.

8 M. Schwartz: Le droit d'établissement des sociétés commerciales dans le traité instituant la Communauté économique européenne, Geneva, Editions médecine et hygiène, 1963, p. 61.

9 U. Everling: The riebt of establishment in the Common Market, Commerce Clearing House, 1964, p. 75.

10 J. Renauld, op. cit., pp. 2.19 and 2.35.

11 R. W. Harding: Freedom of establishment and the rights of companies, Current legal problems, 1963, p. 162, at p. 163.

12 J. Renauld, op. cit., p. 2.43.

13 Ibid., p. 2.44.

14 Ibid., p. 2.31.

15 B. Goldman and A. Lyon-Caen: Droit commercial européen, Fourth Edition, Dalloz, 1983, p. 357.

16 OJ, English Special Edition, Second Series, IX, p. 7.

17 Expression borrowed from the general programme, Title I.

18 JM. Rivier: General Report: The fiscal residence of companies, Studies on international fiscal law. Vol. LXXIIa, p. 75.

19 Judgment of 10 January 1985 in Case 229/83 Association des Centres distributeurs Edouard Leclerc and Others v SARL Au blé vert and Others [1985] ECR 1.

20 Paragraph 27 of Leclerc.

21 Case 33/74 [1974] ECR 1299.

22 Case 115/78 [1979] ECR 399.

23 J. Renauld, op. cit., p. 2.47.

24 This expression comes from J.-M. Rivier, op. cit., p. 15.