Opinion of Mr Advocate General Van Gerven delivered on 19 September 1991

1 Original language: Dutch

2 OJ 1987 L 24, p 33.

3 Commission v Italy [1989] ECR 1483.

4 Commission v Italy [1991] FXR I-1575

5 Sec the Order of 4 June 1991

6 Council Directive 83/643 on the facilitation of physical inspections and administrative formalities in respect of the carnage of goods between fvtcmbcr Slates (OJ 1983 L 359. p. 8)

7 See, for example, the judgment in Case 363/85 Commission v Italy [1987] ECR 1733 (at paragraph 7), recently confirmed by the judgment in Case C-131/88 Commission v Germany ECR [1991] I-826 (at paragraph 6).