Opinion of Mr Advocate General Mischo delivered on 13 December 1990

1 Original language: French.

2 OJ 1987 L 54, p. 12.

3 Council Regulation (EEC) No 2176/84 of 23 July 1984 on protection against dumped or subsidized imports from countries not members of the European Economic Community (OJ 1984 L 201, p. 1).

4 The Antidumping Code, entitled Agreement on implementation of Anicle VI of the General Agreement on Tariffs and Trade, was approved on behalf of the European Economic Community by Council Decision 80/271/EEC of 10 December 1979 concerning the conclusion of the Multilateral Agreements resulting from the 1973-79 trade negotiations (OJ 1980 L 71, pp. 1 and 90).

5 See paragraphs 4.2 and 4.26 of the application.

6 Joined Cases 21 to 24/72 International Fruit Company v Produktschap voor Groenten en Fruit [1972] ECR 1219.

7 In thai context it is interesting to note that in its judgment of 11 July 1990 in Case C-157/87 Electroirapex and Others v Council [1990] ECR I-3021, the Court rejected a definition of dumping Dased on a comparison of a sale price of a product with its cost price (see paragraphs 20 to 22).

8 That is what the Council did for three of Canon's models — see page 18 of the Report for the Hearing in Case C-171/87.

9 Council Regulation (EEC) No 2423/88 of 11 July 1988 (OJ 1988 L 209, p. 1).

10 Commission Regulation (EEC) No 2640/86 of 21 August 1986 imposing a provisional antidumping duty on imports of plain paper photocopiers originating in Japan (OJ 1986 L 239, p. 5).

11 Council Regulation (EEC) No 2423/88 of 11 July 1988 (OJ 1988 L 209, p. 1).

12 See paragraph R.5.25 of the reply; the profit at issue is doubtless that realized by the Japanese sales subsidiaries.

13 It is to be noted in Regulation (EEC) No 2+23/88 of 11 July 1988 (OJ 1988 L 209, p. 1), which is the basic regulation at present in force, salaries paid to salesmen are expressly defined as those paid to personnel wholly engaged in direct selling activities. In the first recital in the right hand column of page 3 of the relevant Official Journal, the new regulation also states for reasons of clarity, ... no allowance should be made for general selling expenses since such expenses are not directly related to the sales under consideration with the exception of salesmen's salaries which should not be treated differently to commissions paid.

14 It should be noted that the new basic regulation states specifically that an allowance may be granted for directly related costs incurred for conveying the product concerned