Opinion of Mr Advocate General Mischo delivered on 8 March 1990

1 Original language: French.

2 In the case of all passages in italics the emphasis is added by me.

3 I hive deliberately contrasted only the official Community language versions at the time when the regulation was adopted.

4 Commission Regulation (EEC) No 2380/89 of 2 August 1989 laying down provisions for the implementation of Article 5(2) of Council Regulation (EEC) No 1697/79 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 (OI L 225, 3.8.1989, p. 30).

5 In the judgment of 23 May 1989 (ECR 1359) the case was decided on the basis of one of the other criteria contained in Article 5(2) of the basic regulation.

6 Judgment of 12 July 1989 in Case 161/88 Binder [1989] ECR 2415.

7 Sec, in this regard, the Opinion delivered on 6 May 1989 by Mr Advocate General Dartnon in the Binder case, paragraph 35 of the Opinion (ECR 2415, at p. 2424).