Opinion of Advocate General Darmon delivered on 17 March 1992

1 Original language: French.

2 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).

3 Commission Regulation (EEC) No 220/85 of 29 January 1985 amending Regulation (EEC) No 1495/80 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 1985 L 154 p. 14).

4 Council Regulation (EEC) No 1224/80 of 28 May 1980 on the valuation of goods for customs purposes (OJ 1980 L 134, p. 1).

5 Basic Instruments and Selected Documents, vol. 31, p. 299.

6 Conversely, an exceptionally long period may be granted by the seller in order to facilitate, for cash-flow reasons, the sale of goods which have been in stock for a long time.

7 Emphasis added.

8 OJ1980 L 154 p. 14.

9 OJ 1985 L 25 p. 7.