Opinion of Mr Advocate General Darmon delivered on 16 May 1989

1 Original language: French.

2 OJ L 130, 27.5.1980, p. 1.

3 Commission Regulation (EEC) No 1573/80 of 20 June 1980 laying down provisions for the implementation of Article 5(2) of Council Regulation (EEC) No 1697/79 on the post-clearance recovery of impon duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties (OJ L 161, 26.6.1980, p. 1).

4 Council Regulation (EEC) No 1697/79 of 24 July 1979 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties (OJ L 197, 3.8.1979, p. 1).

5 Case 210/87 Padovani v Amministrazione dello finanze dello Sialo [1988] ECR 6177, Opinion ai p. 6194.

6 Case 5/82 Hauplzollaml Krefeld v Maizena GmbH [19821 ECR 4601.

7 Paragraph 22.

8 Case 112/77 Topjerv Commission [19781 ECR 1019.

9 Case 108/81 Amylumi Council [1982] ECR 3107.

10 p. 3149.

11 Case 98/78 Firma A. Račke v Hauptzollamt Mainz [1979] ECR 69.

12 Case 99/78 Weingut Guslav Decker KG v Haiiptzollamt Landau [1979] ECR 101.

13 Joined Cases 87 and 130/77, 22/83, 9 and 10/84 Salerno and Others v Commission and Council [1985] ECR 2523, paragraph 59.

14 Case 129/87 Decker (née Ftngruth) v Caisse de pension des employes privés [1988] ECR 6121, paragraph 15.

15 Joined Cases 98 and 230/83 Van Gend & Loos NV and Another* Commission [19841 ECR 3763.

16 OJ L 175, 12 7 1979, p 1

17 Joined Cases 98 and 230/83, cited above, paragraph 16

18 Case 314/85 Foto-Froit v Hauptzo/lamt Ubeck-Ost [19871 ECR 4199, paragraph 22.

19 Claude J. Berr & Henri Tremeau, Le droit douanier, Régime des opérations de commerce international en France et dans la CEE, 2nd edilion, No 252, p. 177.

20 Judgment of 18 March 1986, VII R 55/83 BFHE 146, 294.

21 Claude J. Berr & Henri Tremeau, Le droit douanier, cited above, No 313-1, p. 205.

22 Kommentar Zollrechr, paragraph 21. pomi 44, p 17.