Opinion of Advocate General Mischo delivered on 2 March 1989

1 Original language French.

2 OJ L 197. 3.8.1979, p 1

3 Commission Regulation No 1573/80 of 20 June 1980 laying down provisions for the implementation of Article 5(2) of Council Regulation No 1697/79 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties (OI L 161. 26.6.1980. p. 1).

4 Council Regulation No 1430/79 of 2 July 1979 on the repayment or remission of import or export duties (OJ L 175, 12.7.1979, p. 1).

5 Not stressed in the original text.

6 The reference to the decision cannot be regarded as notification of the decision itself since it does not provide any information as to its precise contents. See the judgment of 5 March 1980 in Case 76/79 Könecke v Commission [1980] ECR 665, paragraph 7 at p. 677.

7 Judgment of 22 October 1987 in Case 314/85 Foto-Frost v Hauptzollamt Lübeck-Ost [1987] ECR 4199.

8 Not stressed in the judgment.

9 In my view, the description of the facts on p. 2 of the decision is part of the first recital.

10 Not stressed in the original text.

11 Council Regulation No 3322/80 of 16 December 1980 establishing a multi-annual scheme of generalized tariff preferences and its application for 1981 in respect of certain industrial products originating in developing countries (OJ L 354, 29.12.1980, pp 114 and 135) One unit of account was worth DM 2.53405 — see OJ L 315, 24.11.1980, p. 13

12 Schwarz-Wockenfoth: Zollrecht mit Einfuhrumtatzsteiterrecht, EWG-Zollrecht und EWG-Marktordnungsrecht, 2. Auflage, 10. Ergänzungslieferung, September 1988, Carl Heymanns Verlag KG, Köln, Berlin, Bonn, München (commentary on paragraph 12, point 14).