Opinion of Mr Advocate General Mischo delivered on 20 June 1991

1 Original language: French.

2 Case C-11/89 Unifert Handels GmbH v Hauptzollamt Münster [1990] ECR I-2275.

3 Sec Annex II to the Commission's observations: Explanatory Note 2.1 Commissions and brokerage under Article 8 of the Agreement.

4 According to the terminology used by Hepp in its observations.

5 See, for example, the case-law of the Court of Justice on taxes having an effect equivalent to customs duties or on discriminatory internal taxation in which the Court has always used as the decisive criterion the effect of the tax on trade between Member States whatever its formal description, its method of levy or the legal status of the body for which it is levied.

6 Commission Regulation (EEC) No 1496/80 of II June 1980 on the declaration of particulars relating to customs value and on documents to be furnished (OJ 1980 L 154, p. 16).

7 Commission Regulation (EEC) No 1495/80 of 11 June 1980 implementing certain provisions of Articles 1, 3 and 8 of Council Regulation (EEC) No 1224/80 on the valuation of goods for customs purposes (OJ 1980 L 154, p. 14).

8 Conclusion No 14, Customs Valuation, of the Commission of the European Communities, 1989, p. 364.