Opinion of Mr Advocate General Tesauro delivered on 13 December 1991

1 Originii language: Italian.

2 OJ 1987 L 84, p. 1.

3 OJ 1987 L 58, p. 53.

4 OJ 1984 L 194, p. 1.

5 OJ 1984 L 131, p. 5.

6 OJ 1989 L 54, p. 1. The rules laid down in Ankle 15 of Regulation No 337/79 were replaced by those laid down in Article 41 of Regulation (EEC} No 822/87, od che bam of which the appbcant requests ltd.

7 Judgment in Commission v Falami Republic of Genatny [1990] ECR I-2879, paragraph 18.

8 That the dividing line between the two is not particularly clear is evident from the fact that in Commission v Federal Republic of Germany, cited above, Advocate General Jacobs described the measures in question as penalties and that Commission Regulation No 2459/84, which inserted Article 10a into Regulation 2102/84, mentions in the third recital in the preamble, the need to provide for penalties to apply in the event of failure to submit a declaration or where a declaration is incorrect or incomplete.

9 Judgement in Case 272/81 [1982] ECR 4167.

10 Judgment in Case 273/81 [1982] ECR 4193.

11 Judgment in Case 15/83 [1984] ECR 2171.

12 Judgment in Case 266/84 ECR [1986] 149.

13 Judgment in Case C-357/88 [1990] ECR I-1669.

14 Judgment in Cist C-358/88 [1990] ECR I-1687.

15 See most recently die judgment in /ta/crade, Case C-199/90 [19911 ECR I-5545, paragraph 12; the judgment in Philipe Brothers , Cale C-155/89 [1990] ECR I-3265, paragraph 34; the judgment in Ungenfelser, Cuc C-118/89 [1990] ECR I-2637, paragraph 12.

16 Judgment in Liareafdxr, supra, judgment in Case 47/86 Roquree (19871 ECR 2889; judgment in Cale 21/85 Mus [1986] ECR 3537.