Opinion of Mr Advocate General Mischo delivered on 14 March 1989

1 Original language: French.

2 Case 268/83 Rompelman v Minister van Financien [1985] ECR 655, paragraph 19.

3 Case 15/81 Schul v Inspecteur der Invoerrechten en Accijnzen [1982] ECR 1409, paragraph 10.

4 Joined Cases 123 and 330/87 Jeunehomme and Others v Belgian State [1988] ECR 4517

5 OJC 197, 317.1982, p. 1.