Opinion of Mr Advocate General Darmon delivered on 3 October 1991

1 Original language: French.

2 OJ 1990 L 113, p. 32. The Iulian ten of the deemon ii set out in Annex 2 to che application.

3 OJ 1989 L 359, p. 23.

4 See pp. 4 and 16 oí the application.

5 For example, the judgments in Case 819/79 Germany v Commission [1981] ECR 21, at paragraphs 20 and 21, and Case 347/85 United Kingdom v Commission [1988] ECR 1749, at paragraph 60.

6 See the Summary Report of 30 June 1989, Doc. VI/200/89-FR, and the letter from the Commission, Directorate-General for Agriculture, EAGGF, of 2 August 1989 (No 061178) addressed to AIMA, in Annexes I and II to the defence.

7 These records note in particular the origin of the raw materials used, the quantities used, the quantities and composition of the products manufactured and the percentage of their componenti, the date on which those products left the undertaking and the names and addresses of the buyers: Article 8(5) of Commission Regulation (EEC) No 1725/79 of 26 July 1979 on the rules for granting aid to skimmed milk processed into compound feedingstuffs and skimmed-milk powder intended for feed for calves (OJ 1979 L 199, p. 1).

8 See Annex V to the defence.

9 Doc. W200/WFR, in Annex 3 to the pplicaiion.

10 P. 8 of the application, French version.

11 Pp. IS and 16 of the defence. French version.

12 Judgment in Case C-8/88 Germany v Commotion [1990] ECK I-2321, at paragraph 27.

13 Paragraph 28.

14 Paragraph 29.

15 P. 14 of lhe French version.

16 P. 5 oí the French version. Annex VI to the defence.

17 OJ 1977 L 172, p. 17.

18 P. 6 of the French version, Annex VI to the defence.

19 P. 18 of the application, French version.

20 Annex VI to thr defence.

21 Judgment in Case 327/85 Nahaùadt v Commotion (1988] ECK 1065, at paragraphs 18 and 19.

22 Applied, moreover, by the Court in the cornea of financial relations between Member States and the Community so far as concetta the common agricultural porin: Judgment in Case C-34/89 /tar/r Commotion [1990] EC R I-3603, at paragraph 12.

23 Judgment in Joined Casa 15/76 and 16/76 France Commotion [1979] ECU 321, at paragraph II.

24 Case 327/85, cited above

25 Paragraph 25.

26 Case M7/B5, ched above, ai paragraph 15.

27 Ibidem.

28 Document 21 of ibe annexes to the application.

29 P. 27 of the defence, French version.

30 OJ 1985 L 205, p. 5.

31 OJ 1985 L 254, p. 5.