Opinion of Mr Advocate General Darmon delivered on 16 May 1991

1 Originii language: French.

2 OJ 1980 L 99, p. 15.

3 OJ 1981 L 287, p. 3.

4 Case 34/74 Roquette Frem v French State [1974] ECR 1217, paragraph 14.

5 As amended by Regulation No 2899/81.

6 Let it be understood that I am here referring to situations in which the forward currency operation and the contract for goods were not concluded on the same day; when the dates in respect of those operations are the same, in the express words of the third subparagraph of Article 8(3) of the regulation, the advantage may not be calculated; see, on that point, my observations on the second question referred by the national court, below.