Opinion of Mr Advocate General Lenz delivered on 15 June 1988

1 Translated from the German.

2 Commission Regulation No 1575/80 of 20 June 1980 laying down provisions for the implementation of Article 13 of Council Regulation No 1430/79 on the repayment or remission of import or export duties (OJ 1980, L 161, p. 13).

3 Commission Regulation No 3799/86 of 12 December 1986 laying down provisions for the implementation of Articles 4 a, 6 a, 11 a and 13 of Council Regulation (EEC) No 1430/79 on the repayment or remission of import or export duties (OJ 1986, L 352, p. 19).

4 In the version contained in Commission Regulation No 945/83 of 21 April 1983 (OJ 1983, L 104, p. 14).

5 Council Regulation No 1430/79 of 2 July 1979 on the repayment or remission of import or export duties (OJ 1979, L 175, p. 1).

6 Commission Regulation No 2695/77 of 7 December 1977 determining the conditions under which goods for certain categories of aircraft and ships are eligible upon importation for a favourable tariff arrangement (OJ 1977, L 314, p. 14).

7 Judgment of 12 March 1987 in Joined Cases 244 and 245/85 Cerealmangimi SpA and Others v Commission [1987] ECR 1303.

8 Paragraphs 13 and 17.

9 Council Regulation (EEC) No 3069/86 of 7 October 1986 amending Regulation (EEC) No 1430/79 on the repayment or remission of import or export duties (OJ 1986, L 286, p. 1).

10 See the judgment of 7 July 1981 in Case 158/80 REWEHandeisgesellscbaft Nord mbH and Others v Hauptzollami Kiel [1981] ECR 1805, and the judgment of 26 March 1987 in Case 45/86 Commission v Council [1987] ECR 1805.