Opinion of Mr Advocate General Van Gerven delivered on 26 September 1991

1 Original language: Dutch.

2 Council Reguládon (EEC) No 1697/79 of 24 July 1979 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties (OJ 1979 L 197, p. 1).

3 See the first paragraph of Article 2(1) of the Regulation.

4 See Anide 5 of the Regulation.

5 See the judgment in Case 327/82 Ekro v Produkuchap voor Vee en Vlees [1984] ECR 107, at paragraph 11.

6 Three examples may be quoted here. In Council Regulation (EEC) No 2M4/87 (OJ 1987 L 201, p. 15), the corresponding expressions for criminal proceedings used in Article 2(2) are poursuites pénales, azioni penali, diligencias penales and procedimentos penais. In Council Directive 89/592/EEC o( 13 November 1989 coordinating regulations on insider dealing (OJ 1989 L 334, p. 30) the corresponding expressions for judicial proceedings under criminal law as in Article 10(3) are poursuites judiciares à caractère pénal, procedimenti giudiziari di carattere penale, procedimientos judiciales de indole penai and processos judiciais de caracter penal. In Council Directive 87/344/EEC of 22 June 1987 on the coordination of laws, regulations and administrative provisions relating to legal expenses insurance (OJ 1987 L 185, p. 77) the corresponding expressions for criminal proceedings used in Article 2(1) are procedure pénale, procedimento penale, procedimiento penal and processo penal.

7 See in this regard the judgment in Case 36/75 Rutili v Minister for the Interior [1975] ECR 1219 in which it wis pointed out that the limitations on the powers of the Member Sutes in the matter of the supervision of aliens provided for by a Community law instrument could be regarded as being in conformity with the European Convention for the Protection of Human Rights.

8 The European Court of Human Rights, Engel and Others, judgment of 8 June 1976/23 November 1976, Publication! of the European Court of Human Rights, A Series, Volume 22, in particular paragraphs 80 and 81.

9 Judgment of 21 February 1984, Publication of the European Court of Human Rights, A series, Volume 73, in particular paragraphs 49 to 54, confirmed in the Lutz judgment of 25 August 1987, ibid, A Series, Volume 123, in particular paragraphs 50 and 55.

10 See paragraphs 52 and 53 of the judgment.

11 See paragraphs 82 and 85 of the judgment in Engel, as they were later clarified by the judgments in Qzturk (paragraph 54) and Lutz (paragraphs 54 and 55).

12 Sec, for example, the judgment in Case C-326/88 Hamen & Sen /S[1990] ECR I-2911.

13 Regulation No 17 of the Council of 6 February 1962: First Regulation implementing Articles 85 and 86 of the Treaty (OJ English Special Edition, 1959-1962, p. 87).