Opinion of Mr Advocate General Tesauro delivered on 26 June 1990

1 Original language: Italian.

2 Case 155/84 Onnasch v Hauptzollamt Blrlin-Packhof[1985] ECR 1449, paragraph 11

3 Case C-1/89 Raab [1989] ECR 4423, paragraph 25, and Case 23/77 Westfälischer Kunstverein v Hauptzollamt Münster [1977] ECR 1985, paragraph 3.

4 Case 200/84 Daiber v Hauplzollamt Reutlingen [1985] ECR 3363, paragraph 15, and Case 252/84 Collector Guns v Hauptzollamt Koblenz [1985] ECR 3387, paragraph 12.

5 Daiber and Collector Guns, supra.

6 Darber, supra, paragraph 20, and Collector Guns, supra, paragraph 17

7 Ibid.

8 Darber, paragraphs 22 to 24 and Collectors Guns, paragraphs 19 to 21, supra.