Opinion of Mr Advocate General Mischo delivered on 23 April 1991

1 Original language: French.

2 OJ 1979 L 6, p. 24.

3 Judgment of 24 March 1987 in Case 286/85 Norah McDermott and Ann Cotter v Minuter for Social Welfare and Attorney Genfra/[1987] ECR 1453.

4 See the judgment of 19 December 1968 in Case 13/68 SpA Salgoil v Italian M'miary for Foreign Trade [1968] ECR 453; the judgments of 16 December 1976 in Case 33/76 Rewe-Zentralfinanz eG and Another v Landwirtschaftskammer für das Saarland [1976] ECR 1989 and Case 45/76 Comet BV v Produktschap voor Siergewassen [1976] ECR 2043; the judgments of 27 March 1980 in Case 61/79 Amministrazione delle Finanze dello Stato v Denkavit Italiana [1980] ECR 1205, of 9 November 1983 in Casc 199/82 Amministrazione delle Finanze dello Stato v SpA San Giorgio [1983] ECR 3595, of 2 February 1988 in Case 309/85 Barra v Belgian State and City of Liège [1988] ECR 355, of 29 June 1988 in Case 240/87 C. Dehille v Administration des Impôts [1988] ECR 3513 and of 9 November 1989 in Case 386/87 Société Bessin et Saisin v Administration des Douanes et Droits Indirects [1989] ECR 3551.

5 Judgment of 6 October 1970 in Case 9/70 Franz Grad v Fmamamt Traunstein [1970] ECR 825.

6 See the judgment of 26 February 1986 in Case 152/84 Marshall v Southampton and South West Hampshire Area Health Authority [1986] ECR 723.

7 Judgment of 7 November 1985 in Case 145/83 Adams v Commission [1985] ECR 3539, at p. 3591).