Opinion of Mr Advocate General Darmon delivered on 9 January 1991

1 Original language French

2 Judgments in Case 46/76 Baubuis [1977] ECR 5, Case 132/78 Denkami [1979] ECR 1923 and Case 132/82 Commission v Belgium [1983] ECR 1643.

3 Judgment in Case C-111/89 Bakker [1990] ECR I-I735, at paragraph 13.

4 LIT 15000 on average according io the Italian Government, see p. 3 of the defence

5 LIT b 200, see defence, p. 2

6 LIT 10200, ibid, p. 2.