Opinion of Mr Advocate General Lenz delivered on 2 May 1990

1 Original language: German.

2 Council Regulation (EEC) No 1224/80 of 28 May 1980 (OJ 1980 L 134, p. 1).

3 Contract between BayWa AG and Koospol AG in Annex 6 to the statement of claim in the procedural documents forwarded to the Court. The last sentence should no doubt read. In the event of mator changes to the land areas used for propagation, other events or force majeure, the seed is to be paid for at the invoice price by the propagation undertaking by the end of February 1984 at the latest.

4 Contract between BayWa AG and Rohmpex, Warsaw, Annex 8 to the statement of claim in the procedural documents forwarded to the Court.

5 Council Regulation (EEC) No 3193/80 of 8 December 1980 amending Regulation (EEC) No 1224/80 on the valuation of goods for customs purposes (OJ 1980 L 333, p. 1).

6 Commission Regulation (EEC) No 3158/83 of 9 November 1983 (OJ 1983 L 309, p. 19).

7 The report is included in the procedural documents forwarded to the Court of Justice

8 It appears from the customs investigation report that such transactions took place.

9 Reproduced in Customs valuation, published by ihe Commission of ihe European Communities, 1989, p 310

10 Points 7, 10 and 18 of the Commentary

11 Propagation contract between BayWa AG and Koospol AG, in Paa C of Annex 6 to the statement of claim in the documents in the main proceedings.

12 Contracts included in the documents relating to the case; emphasis added.

13 The clause in the contract between BayWa and one breeder (Süddeutsche Saatzucht- und Saatbaugenossenschaft e.G.) reads: The propagation firm may import this seed into Germany; it shall not leave any or all of the seed in (name of country) and market it there or from there into another country without the breeders consent. The right to market the seed does not extend to the following countries: ... .