Opinion of Mr Advocate General Tesauro delivered on 28 March 1990

1 Original language: Italian.

2 OJ 1980, L 134, p. 1.

3 Article 3(1) is based on Article 1(1) of the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (OJ 1980, L 71, p. 107).

4 OJ 1980, L 333, p. 1.

5 OJ 1980, L 154, p. 14.

6 OJ 1981, L 154, p. 36.

7 OJ 1979, L 205, p. 19. Under Article 27 of Directive 79/695/EEC, as amended by Council Directive 81/853/EEC (OJ 1981, L 319, p. 1), the Member States were required to take the measures necessary to comply with the directive not later than 1 July 1982.

8 OJ 1979, L 175, p. 1.

9 See the judgment in Case 183/85 Hauptxollamt Itzrboe v Repenning [1986] ECK 1873. b should be pointed out that the facts of the cue occurred before the entry into force of the abovementioned amendment to Article 4 of Regulation No 1495/80.