Opinion of Mr Advocate General Mischo delivered on 22 February 1990

1 Original language: French

2 See in the first place, the judgment of 17 February 1976 in Case 45/75 Rewe v Hauptzollamt Landau [1976] ECR 181 paragraph 12

3 See in particular the judgments of 4 March 1986 in Case 106/84 Commission v Denmark [1986] ECR 833, paragraph 20 and of 7 April 1987 in Case 196/85 Commission v France (1987) ECR 1597 paragraph 6

4 See in addition to Commission v France supra paragraph 7 in particular the judgment of 10 October 1978 in Case 148/77 Hansen and Balle v Hauptzollamt Flensburg (1978] ECR 1787 paragraph 16

5 See judgments of 7 May 1981 in Case 153/80 Rumbaus Hansen v Hauplzollamt Flensburg [1981] ECR 1165 of 27 May 1981 in Joined Cases 142 and 143/80 Ammini strazione delle finanze dello Stato v Essevi and Salengo [1981] ECR 1413 of 15 March 1983 in Case 319/81 Commission v Italy [1983] ECR 601 (taxation of spirits), of 11 July 1985 in Case 278/83 Commission v Italy [1985] ECR 2503 (VAT—taxation of sparkling wines} of 4 March 1986 in Case 106/84 Commission v Denmark [1986] ECR 833, and of 7 April 1987 in Case 196/85 Commission v France [1986] ECR 1597

6 Professor Dr Ulrich Everling: Aktuelle Fragen der europäischen Steuergerichtsbarkeit in Die Steuerberalung Bonn September 1988 p 281 at p 286

7 See Humblot [1985] ECR 1378, paragraph 13 Feldain [1987] ECR 3540 paragraph II and Bergandi [1988]ECR 1375 paragraph 31

8 See Humblot [1985] ECR 1379, paragraph 15 and Feldain [1987] ECR 3540 paragraph II

9 [1986] ECR 3966 (right hand column)