Opinion of Mr Advocate General Lenz delivered on 25 April 1989
1 Original language German
2 OJ. English Special Edition 1971 (II), p. 682
3 Article 4 of Decree laws Nos 236 of 23 May 1987, 302 of 27 July 1987 and 393 of 25 September 1987
4 See the judgment of 10 February 1982 in Case 70/68 Transporoute v Minister for public works [1982] ECR 4 17, at paragraph 18
5 Sec, for example, the judgment of 6 May 1980 in Case 102/79 Commission v Belgium [1980] ECR 1473, paragraph 12: and the judgment of 20 September 1988 in Case 31/87 Beentjes* Netherlands [1988] ECR 4635, paragraph 40.
6 Judgment of 19 January 1982 ¡n Case 8/81 Becker v Finanzamt Münster-Innenstadt [1982] ECR 53, at paragraph 25.
7 Judgment of 15 July 1982 in Case 270/81 Felicitai Rickmers-Liniev Finanzamt fur Verkehrssleuem [1982] ECR 2771, at paragraph 14, and Case 8/81, supra, at paragraph 19.
8 This does not affect the possibility of interpreting an implementing provision on the basis of the directive.
9 See the judgment in Case 102/79, supra, at paragraph 12.
10 See the judgment of 13 February 1985 in Case 5/84 Direct Cosmetics v Commissioners of Customs and Excise [1985] ECR 617, at paragraph 37 et seq.
11 10 Cited above, at paragraph 44.
12 Judgment in Case 76/81, cited above, at paragraph 17.
13 12 Cited above, at paragraph 42.
14 13 See the judgment in Case 8/81, cited above, at paragraph 23.
15 See the judgment in Case 5/84. cited above, at paragraphs 37 and 38
16 See for example the judgment in Case 8/81, cited above, at paragraph 23
17 Sec the judgment of 7 July 1981 in Case 150/80 Rewe v Haupuollamt Kul |I98I] ECR 1805. at paragraph 39 el seq
18 See judgment in Case 158/80, cited above, at paragraph 46.
19 See the judgment in Case 5/84, cited above, at paragraphs 37 and 38.
20 Judgment of 13 May 1981 in Case 66/80 International Chemical Corporation v Amministrazione delle finanze dello S/a/o [1981] ECR 1191.
21 See judgment in Case 31/87, cited above.
22 The judgment in Case 31/87 was given on 20 September 1988, the contested decision on 24 July 1987 (reference to the Court dated 16 December 1987; first paragraph under heading Facts of the case).
23 22 Judgment in Case 76/81, cited above.