Opinion of Advocate General Tesauro delivered on 28 January 1992

1 Original language: Italian.

2 See in particular the judgments in Case 168/78 Commission v France [1980] ECR 347, paragraph 4, Case 169/78 Commission v Italy [1980] ECR 385, paragraph 4, and Case 171/78 Commission v Denmark [1980] ECR 447, paragraph 4.

3 Judgments in Case C-47/88 Commission v Denmark [1990] ECR I-4509, paragraph 18, Case 55/79 Commission v Ireland [1980] ECR 481, paragraph 8, and Case 74/76 lannelli & Volpi v Meroni [1977] ECR 557, paragraph 21.

4 Judgment in Case 45/75 REWE v Hauptzoüamt Landau [1976] ECR 181, paragraph 16.

5 Judgment in Case 20/76 Schüttle v Finanzamt Freudenstadt [1977] ECR 247, paragraph 22.

6 Judgments in Case C-152/89 Commission v Luxembourg [1991] ECR I-3141, Case C-153/89 Commission v Belgium [1991] ECR I-3171, and Case 45/75, cited above, paragraph 15.

7 Cited above, paragraphs 24 and 25.

8 Cited above, paragraphs 15 and 16. See also, with reference to Article 96 of the Treaty, the judgment in Case 45/64 Commission v Italy [1965] ECR 857.

9 The Commission points out that until 1986 the addition in question was only 10%.

10 Case 45/75, cited above, paragraph 15.

11 Case 20/76, cited above, paragraph 22.