Opinion of Mr Advocate General Darmon delivered on 30 June 1989

1 Original language: French.

2 OJ L 314, 4.11.1987. p 17.

3 Decision No 87/534/EEC adopting Community research and coordination programmes in the fisheries sector for the period 1988-92 (OJ L 314, 4.11.1987, p 20)

4 Regulation (EEC) No 4028/86 on Community measures to improve and adapt structures in the fisheries and aquaculture sector (OJ L 376, 31.12.1986, p. 7).

5 Regulation (EEC) No 101/76 laying down a common structural policy for the fishing industry (OJ L 20, 28.1.1976, p. 19).

6 See the Opinion in Cases 11. 25, 26 and 30/70 [1970] ECR 1140, at p 1144

7 OJ L 197, 18 7 1987. p 33

8 Regulation (EEC) No 355/77 on common measures to improve the conditions under which agricultural products are processed and marketed (OJ L 51, 23.2 1977, p 1)

9 OJ C 218. 24.9 1975, p 4

10 OJ L 356. 31 12 1977, p 1; amended by Council Regulation (ECSC. EEC, Euratom) No 1252/79 of 25 June 1979 (OJ L 160, 28 6 1979, p 1) and Financial Regulation 80/1176 (ECSC, EEC, Euratom) of 16 December 1980 (OJ L 345, 20 12.1980, p 23)

11 Journal officiel Je ta Republique française, 30 12.1962, p. 12828

12 Article 3 of the Decree of 29.12.1962.

13 Article 5 of the Decree of 29.12.1962.

14 Lei finances publiques, collection U, librairie Armand Colin, 3rd edition, p. 318.

15 Finances publiques, Vol 1, Budget/Trésor, Ed. Montchrestien, coll Domat, Droit public, 5th edition, 1989, p 389.

16 Finances publiques, Themis, PUF, 8th edition, 1975, p 332

17 Antonio Bonnati Manuale di contabilita di stato, 10th edition, Casa Editrice, Dott Eugenio Jovene, Naples, 1983, p 427 et seq.

18 Jose Juan Ferreiro Lapatza Curso de derecho financiero español, Marcial Pons, Madrid, 10th edition, 1988, p 802

19 OJ C 243, 22.9.1980, p. 12.

20 OJ C 312, 3.12 1985, p. 5