Opinion of Advocate General Tesauro delivered on 31 March 1992

1 Original language: Italian.

2 Order in Case C-286/88 Falciola [1990] ECR I-191, paragraph 7.

3 Judgment in Case 244/80 Foglia v Novello [1981] ECR 3045, paragraph 18.

4 Case C-231/89 Gmurzynska-Bischer v Oberfinanzdirektion Köln [1990] ECR I4003, paragraph 23, Joined Cases C-297/88 and C-197/89 Dzodzi [1990] ECR I3763, paragraph 40, Case 132/81 Rijksdienst voor Werknemerspensioenen v Vlaeminck [1982] ECR 2953, paragraphs 13 and 14, and Case 126/80 Salonia v Poidomani and Giglio [1981] ECR 1563, paragraph 6.

5 Case 53/79 O. N. P. T. S. v Damiani [1980] ECR 273, paragraph 5, Case 83/78 Pigs Marketing Board v Redmond [1978] ECR 2347, paragraph 25, and Case 117/77 Pierik [1978] ECR 825, paragraphs 6 and 7.

6 Case 35/85 Tissier [1986] ECR 1207, paragraph 9, Case 54/80 Wilner [1980] ECR 3673, paragraph 4, Case 4/79 Providence Agricole de la Champagne [1980] ECR 2823, paragraph 15, and Pigs Marketing Board v Redmond, cited above, paragraph 26.

7 As it is worded, the eighth question seems to relate to a piece of legislation which is no longer in force. It refers in fact to a tax which was introduced in Portugal shortly before its accession to the Community, that is to say, Decree-Law No 679/73 of December 1973, as amended by Decree-Law No504/F/85 of December 1985. That law, however, was repealed by Decree-Law No 405/87 and, what is more, unlike Decree-Law No 152/89, which applies to Mr Lourenço Dias, it determines the amount of the tax on an ad valorem basis and not on the basis of the cylinder capacity of the vehicle.

8 Case 193/85 Co-Frutta [1987] ECR2085, paragraphs 8 and 11, and Case 78/76 Steinike [1977] ECR 595, paragraphs 27 and 28.

9 Case C-132/88 Commission v Greece [1990] ECRI1576, paragraph 17, and Case 112/84 Humblot [1985] ECR 1367, paragraph 12.No 152/89, the tax charged on cars with a cylinder capacity of 1360 cc is not such as to have discriminatory or protectionist effects.

10 Engine capacity (in cubic centimetres) Rates Amount of reduction Up to 800 95 ESC/cc — Between 801 and 1000 200 ESC/cc ESC 84000 Between 1001 and 1250 420 ESC/cc ESC 304000 Between 1251 and 1500 735 ESC/cc ESC 697750 Between 1501 and 1750 390 ESC/cc — Between 1751 and 2000 1040 ESC/cc — Over 2000 1700 ESC/cc —