Opinion of Mr Advocate General Mischo delivered on 27 April 1989

1 Original language: French

2 Judgment of 10 April 1984 in Case 324/82 Commission v Belgium[1984] ECR 1861.

3 Not emphasized in the text to which reference is made.

4 Sec the judgmeru of 21 May 1985 in Case 47/84 Secretary of Slate for Finance v ScAk/[1985] ECR 1491.

5 Judgment of 23 January 1975 in Case 51/74 Hulit v Proauktschap voor Siergewassen [1975] ECR 79 at paragraphs 34 to 36.

6 Judgment of 26 june 1978 in Case 142/77 Steilem Kontrol Med Ædle Metatíerv Larsen [1978] ECR 1543.

7 Judgment of 13 March 1979 in Case 86/78 Peureux v Services fiscaux de la Haute-Saône at du territoire de Belfort [1979] ECR 897.

8 OJ, English Special Edilion 1972 (31 December), p 3.

9 Trotabas, L. and Cotteret, J. M.: Droit fiscal, Paris, Dalloz, 1985, p. 195.

10 Judgment of 27 November 1985 in Case 295/84 Rousseau Wilmotv Organic [1985] ECR 3759, at p. 3767.

11 Noi emphasized in the original.

12 Noi emphasized in the original.