Opinion of Mr Advocate General Tesauro delivered on 19 October 1989

1 Original language: Italian.

2 Decisions 87/468/EEC and 87/469/EEC on the clearance of the accounts presented by the Member States in respect of the European Agricultural Guidance and Guarantee Fund, Guarantee Section, expenditure for 1984 and 1985 (OJ 1987, L 262, pp. 23 and 35).

3 Judgment of 28 June 1984 in Joined Cases 187 and 190/83 Nordbittterv Germany [1984] ECR 2553, paragraph 6.

4 OJ L 321, 16.12.1977. p 30

5 See the Court's judgments of 15 December 1987 in Cases 326, 332, 336, 346, 348/85, 237/86 and 239/86, ECR 5091, 5173, 5197, 5225, 5251 and 5271; see in particular the judgment of 15 December 1987 in Case 325/85 Ireland v Commission [1987] ECR 5041, paragraph 18.

6 Judgment of 25 September 1984 in Case 117/83 Konccke v Bundesanatalt fur landwirtschafthche Marktordnung [1984] ECR 3291, paragraph 7 el icq.

7 Judgment of 26 May 1982 in Case 44/81 Germany \ Comminati [1982] ECR 1855, paragraph 16

8 OJ, English Special Edition 1968 (II), p. 379.

9 Judgment of 8 October 1986 in Case 9/85 Nordbutter v Germany [1986] ECR 2831.