Opinion of Mr Advocate General Carl Otto Lenz delivered on 8 November 1990

1 Original language: German.

2 Council Regulation No 1914/87 of 2 July 1987, OJ 1987 L 183, p. 5.

3 Inter alia: Order of the Bundesfinanzhof of 11 July 1989, Reference No VII B 183/88.

4 Sec Case C-92/89 Zuckerfabrik Soest v Hauplzollamt Paderborn

5 Judgment in Case 314/85 Foto-Frost v Hauptzollamt Lübeck-Ost [1987] ECR 4199.

6 My emphasis.

7 Opinion in Case 314/85 Foto-Frost v Hauptzollamt Lüeck - Ost [1987] ECR 4199.

8 [1987] ECR 4199, at paragraph 19 of the judgment.

9 Judgment in Case 107/76 Hoffmann-La Roche v Centrafarm [1977] ECR 957.

10 Loc. cit., at paragraph 16.

11 Loc. cit., at paragraph 17.

12 Judgment in Foto-Frost, loc. cit. at paragraph 13 (see also point 1 in the summary).

13 Order of the Finanzgericht Hamburg seeking a preliminary ruling, II.

14 On this point, see Dauses Das Vorabentscheidungsverfahren nach Artikel 177 EWG-Vertrag, Luxembourg 1985, pp. 83 to 85.

15 See Dauses Das Vorabentscheidungsverfahren nach Artikel 177 EWG-Vertrag, Luxembourg 1985, p. 101; Everling Das Vorabentscheidungsverfahren vor dem Gerichtshof der Europäischen Gemeinschaften, Baden 1986, p. 63; in this connection, also with regard to superior courts, see Chevallier and Maidani Guide pratique article 177 CEE, Luxembourg 1981, p. 96.

16 Mancini, loc cu., at 4218, Mancini refers in ihat context to, inter alia, Brown and Jacobs, The Court of Justice of the European Communities, London 1983, p 154 et seq —see now Third Edition, p 173

17 Loc. cit., at 4218.

18 Loc. cit., at 4218.

19 See Brown and Jacobs, loc. cit., p. 174.

20 Another example is provided by disputes under the German Law against Unfair Competition, which are most often brought by way of proceedings for interim relief (see OLG Frankfurt, decision of 16 January 1990, A2 6W 146/89 in EuZW 1/90, p. 39.

21 See the Commission and the Advocate General in Foto-Frost, loc. cit., at 4205 and 4219.

22 Advocate General Capotorti, loc. cu [19771 ECR 957, at 983.

23 See Leibholz/Rinck, Grundgesetz Kommentar, 6lh Edition, Cologne 1989, Article 100, note 1

24 Loc. cit., at p 4205

25 Finanzgerichtsordnung (Rules of the Finance Courts), second alternative in the second sentence of Paragraph 69(2).

26 See Article 28(3) and (4) of the basic Council Regulation No 1785/81 of 30 June 1981, OJ L 177, p. 4

27 See Article 32a of Regulation No 1785/81, as amended by Council Regulation No 934/86 of 24 March 1986, OJ L 87, p. 1.

28 Decision on own resources (OJ 1985, L 128, p 15).

29 My emphasis.

30 Translator's note: This observation is based on the German text of the provision.

31 Judgments in Case 108/81 Amylum Council [1982] ECR 3107, at paragraph 33, and in Case 110/81 Roquette Frères v Counsil 1982) ECR 3159, at paragraph 39.

32 Council Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communities' own resources (OJ, English Special Edition 1970 (Ï), p. 224): contributions and other duties provided for within the framework of the organization of the markets in sugar.

33 Case 108/81, loc. cit., at paragraph 33 of the judgment.

34 Judgment in Case 265/87 Schrader v Hauptzollamt Gronau [1989] ECR 2237, al paragraph 11.

35 Case 265/87, loc. cit., at paragraph 10 of the judgment; see also the judgment in Case 179/84 Bozzetti v Invemtzzi SpA [1985] ECR 2301, at paragraphs 19 and 20.

36 Case 110/81, loc cit., at paragraph 38 of the judgment, and Case 108/81, loc. cit., at paragraph 32 of the judgment

37 Cases 108/81 and 110/81, loc. cit.

38 Judgment in Case 138/78 Stöking v Hauptiollamt Hamburg-Jonas [1979] ECR 713, at paragraph 4.

39 Case 138/78, loc. cit.

40 Case 138/78, at paragraph 7 of the judgment.

41 Case 138/78, loc. cit.

42 Council Regulation No 1785/81 of 30 June 1981 (OJ 1981, L 177, p. 4).

43 11th recital in the preamble to the basic regulation, my emphasis.

44 See the 11th recital in the preamble to the basic regulation.

45 Regulation No 1914/87.

46 Article 1(4) of Regulation No 1914/87, with reference to Article 41 of the basic regulation.

47 Fourth recital in the preamble to Regulation No 1914/87

48 Fourth recital in the preamble to the basic regulation.

49 Article 5 of the basic regulation; see also Regulation No 206/68 of 20 February 1968 on provisions governing contracts and group agreements relating to the purchase of sugar beet, Journal Officiel 1968, L 47, p. 1.

50 Articles 28 and 5 of the basic regulation.

51 See Article 2(1) of the basic regulation.

52 See Article 1(2) and (4) of Regulation No 1914/87 and Commission Regulation No 3061/87 of 13 October 1987 (OJ 1987, L 290, p. 10).

53 Sec the preamble to basic Regulation No 1785/81

54 11th recital in the preamble.

55 Sec paragraphs 3 and 5 of Article 28 of Regulation No 1785/81

56 OJ 1985 L 167, p. 2.

57 First recital in the preamble.

58 OJ 1986 L 87, p. 1.

59 See Article 32a.

60 Second recital in the preamble.

61 Council Regulation No 1107/88 (OJ 1988 L 110, p. 20).

62 Sixth recital in the preamble to Regulation No 1107/88, loc. cit.

63 See Titles I and II of the basic regulation.

64 Regulation No 1009/67 of the Council of 18 December 1967 on the common organization of the market in sugar (OJ, English Special Edition 1967, p. 304).

65 10th recuai in the preamble to Regulation No 1009/67

66 Regulation of the Council of 19 December 1974 on the common organization of the market in suear (Ol 1974 L 359, 101)

67 Council Regulation of 24 June 1980 on the application of the system of production quotas in the sugar and isoglucose sectors during the period 1 July 1980 to 30 June 1981 (OJ 1980 L 160, p. 12).

68 Judgment in Joined Cases 103 and 145/77 Royal Scholten-Honig and Tunnel Refineries Limned v Intervention Board/or Agricultural Produce [1978] ECR 2037, at paragraph 39.

69 With regard to the system of quotas and sugar production levies, see also the |udgment in Case 250/84 Lúdanla Zuccherifici Nazionali SpA and Others v Cassa Conguaglio Zucchero and the Italian Ministry of Finance and Treasury [1986] ECR 117.

70 See Case 250/84, loc. cit., at paragraph 32 of the judgment.

71 See Case 138/78, loc. cit., at paragraph 6 of the judgment.

72 Judgment in Case 230/78 Ersdania-Zuccherifict Nazionali ana Socteta Italiana per l'Industria degli Zuccheri v Minister of Agriculture and Forestry and Others [1979) ECR 2749, at paragraph 17 et seq į also see Case 250/84, al paragraph 11 et seq of the judgment.

73 Judgment in Case 4/73 Nold v Commission [1974] ECR 491; judgment in Case 44/79 Hauer v Land Rheinland-Pfalz [19791 ECR 3727; and judgment in Case 265/87 Schräderv Hauptzollamt Gronau [1989] ECR 2237.

74 Case 265/87, loc. cit. at paragraph 14 of the judgment.

75 Case 44/79, loc. cit., and Case 265/87, loc. cit.

76 Case 265/87, loc. cit., at paragraph 15, and Case 4/73, loc. cit., at paragraph 14.

77 Case 4/73, at paragraph 14 of the judgment.

78 Case 265/87, ar paragraph 15 of che judgmemt

79 Judgment in Joined Cases 133 to 136/85 Walter Ratt Lebensmittelwerke and Olben v Bundesanstalt fitr landwirtschaftliche Marktordnung [1987] ECR 2289, at paragraph 18; see also Case 230/78, loc. cit., at paragraph 21 of the judgment.

80 See also Case 230/78, at paragraph 22 of the judgment.