Opinion of Advocate General Tesauro delivered on 12 February 1992

1 Original language: Italian.

2 OJ 1979 L 197, p. 1.

3 OJ 1990 L 160, p. 1.

4 Judgment in Case C-64/89 Hauptzollamt Giessen v. Deutsche Fernsprecher [1990] ECR 2535, paragraph 24. 4 — See for example its judgments in Case 161/88 Binder [1989] ECR 2415 and CAsc C-80/89 Erwin Beim [1990] ECR I-2659.