Opinion of Mr Advocate General Lenz delivered on 14 June 1988

1 Translated from the German.

2 Official Journal 1977, L 145, p. 1.

3 Official Journal 1978, L 194, p. 16.

4 Ursula Becker v Finanzamt Münster-Innenstadt [1982] ECR 53.

5 R. A. Grendel GmbH v Finanzamt für Körperschaften in Hamburg [1982] ECR 2301.

6 Gerda Kloppenburg v Finanzamt Leer[1984] ECR 1075.

7 See the judgment of 25 April 1985 VR 123/84, Bundesfinanzhof Entscheidungen 143, 383 = Betriebs-Berater 1985, p. 1317.

8 Decision of the Bundesverfassungsgericht of 8 April 1987 (75/223), Europamht 1987, p. 333. Decision of the Bundesverfassungsgericht of 4 November 1987 (EuGRZ 88/120).

9 See footnote 4.

10 See, for example, the judgment of the Finanzgericht Münster of 31 August 1983, an extract of which is included in the documents submitted to the Court by the Finanzgericht which has made this reference.

11 Case 15/81 Gallon Schul Douane Expediteur BV v Inspecteur der Invoerrechten en Accijnzen Roosendaal [1982] ECR 1409.

12 Paragraph 34.

13 Judgment of 27 February 1980 in Case 68/79 Hans Just I/S v Danish Ministry of Fiscal Affairs [WW] ECR 501.

14 See paragraph 26 of the judgment.

15 Case 199/82 Amministrazione delle Finanze dello Stato v SpA San Giorgio [1983] ECR 3595.

16 Eleventh recital in the preamble, Official Journal 1977, L 145, p. 2.

17 See Becker [1982] ECR 73, paragraph 33.

18 See Becker [1982] ECR 73, paragraph 34.

19 See Becker, ibid, p. 76, paragraph 47. An action for breach of obligations under the Treaty was also pending in this case but was removed from the register after the directive had been implemented (Case 132/79).

20 Ibid., paragraph 14.

21 Judgment of 25 February 1988 in Joined Cases 331, 376 and 378/85 Les fils de Jules Bianco v Directeur general des douanes et droits indirects [1988] ECR 1099.

22 Judgment of 24 March 1988 in Case 104/86 Commission v Italian Republic [1988] ECR 1799.