Opinion of Mr Advocate General Darmon delivered on 11 January 1989

1 Original language: French.

2 OJ C 57, 5.3.1985, p. 3

3 Judgment of 25 October 1984 in Case 185/83 University of Groningen v Inspecteur der Invoerrechten en Accijnzen, Groningen [1984] ECR 3623, paragraph 14, which refers to the judgment of 27 September 1983 in Case 216/82 Universität Hamburg v Hatiplzollamt Hamburg-Kebrwieder [1983] ECR 2771, paragraph 14.

4 In accordance with Article 7(6) of Commission Regulation No 2290/83 of 29 July 1983 (OJ L 220. 11 8 1983. p 20)

5 Supra, al paragraph 39, sec also the judgment of 26 June 1986 in Case 203/85 Nicolet Instrument v Hauptzollamt Frankfurt am Mam-Flughafen [1986] ECR 2049. paragraph 11

6 Commission Regulation of 12 December 1979 (OJ L 318, 13.12.1979, p. 32), repealed and replaced by Regulation No 2290/83, cited in footnote 3.