Opinion of Mr Advocate General Lenz delivered on 14 February 1990

1 Original language: German.

2 OJ 1977, L 145, p. 1.

3 OJ 1977, L 336, p. 8.

4 OJ 1977, L 336, p. 1

5 Judgment of 4 July 1985 in Case 168/84 Gunter Berkholz v Finanzamt Hamburļ-Mitte-Allitadt [1985] ECR 2251.

6 Judgment o( 23 January 1986 in Case 283/84 Tram Tirreno Expreisv Ufficio Provinciale [1986] ECR 231

7 Judgment of 15 March 1989 in Case 51/88 Hammann v Finanzamt Hamburg-Eimsbüttel [1989] ECR 767.

8 Judgment of 4 April 1974 in Case 167/73 Commissio v French Republic [1974] ECR 359

9 OJ, English Special Edition 1968 (II), p. 475.

10 Judgment o( 12 July 1984 in Case 237/83 SARL Prodest v Caisse primaire d'assurance maladie de Fans [1984] ECR 3153

11 Judgment of 27 September 1989 in Case 9/88 Mano Lopes da Veigav Staatssecretaris van liisime [1989] ECR 2989

12 Judgment of 26 March 1987 in Case 235/85 Commission v Kingdom of lhe Netherlands [1987] ECR 1471.

13 Judgment of 20 March 1986 in Case 303/84 Commission v Federal Republic of Germany [1986] ECR 1171.

14 Judgment of 18 December 1986 in Case 93/85 Commission v United Kingdom [1986] ECR 4011.