Opinion of Advocate General Darmon delivered on 7 July 1992

1 Original language: French.

2 Based on Article 54(3)(g) of the Treaty on the approval of persons responsible for carrying out the statutory audits of accounting documents (OJ 1984 L 126, p. 20).

3 Judgment in Case 211/81 Commission v Denmark [1982] ECR 4547, paragraph 14; see also the judgment in Case 290/87 Commission v Netherlands [1989] ECR 3083, paragraph 8.

4 It should be remembered that, according to well-established case-law, a Member State cannot plead provisions, practices or circumstances existing in its internal legal system in order to defend a failure to comply with obligations and time-limits laid down in the directive. See in particular Case 329/88 Commission v Greece [1989] ECR 4159.

5 Paragraph 14 of the defence.

6 Paragraph 14 of the Commission's reply.

7 Case C-190/90 [1992] ECR I-3265.

8 Paragraph 17.

9 Case 141/87 Commission v Italy [1989] ECR 943.