Opinion of Mr Advocate General Tesauro delivered on 4 June 1991

1 Original language: Iulian.

2 OJ L 145, p. 1.

3 Royal Decree No 1327 of 13 June 1986 (BOE of 2 July 1986).

4 Royal Decree No 1451 of 27 November 1987 (BOE of 28 November 1987).

5 Article 193 of the amended law on the rules governing local authorities, Royal Decree No 781 of 18 April 1986 (BOE of 22 and 23 April 1986).

6 Decree No 3286 of 19 December 1969 (BO del Mo Hac. of 30 December 1969).

7 Judgment in Case 235/85 Commission v Netherlands [1987] ECR 1471, paragraph 14.

8 See in this regard the judgment in Case 235/85, op cit., paragraph 14.

9 Sec the judgments in Case 107/84 Commission v Germany [1985] ECR 2655, paragraph 11 ; Case 235/85, cited above, paragraph 21; and Joined Cases 231/87 and 129/88 Comune de Carpando Piacentino and Others [1989] ECR 3233, paragraph 12.

10 Judgment in Case 235/85, cited above, paragraph 21.