Opinion of Advocate General Lenz delivered on 26 January 1993

1 Original language: German.

2 OJ 1976 L 25, p. 1.

3 Internal agreement on the financing and administration of Community aid, OJ 1976 L 25, p. 168.

4 Financial regulation applicable to the fourth European Development Fund, OJ 1976 L 229, p. 9.

5 Annex 1 to the reolv.

6 At the time of the issue of the attachment order (see paragraph 5) this corresponded to ECU 244992.

7 Page 5.

8 Page 3.

9 Page 9, in fine, of the application.

10 Sec the order in Case 2/68 Ufficio Imposte di Consumo Ispra [1968] ECR 437.

11 See first indent of the form of order sought and the arguments relating to it on page 8 of the application.

12 Transcript of the hearing, page 15.

13 For more details see paragraph 66 below.

14 As is so when the measure (notification of assignment of salary) does not change the legal position of the Community as debtor and therefore does not interfere with the functioning of the Community institutions: order in Case C-85/63 Grand Magasins a l'Innovation [1963] ECR 195.

15 Law of 10 October 1967, Moniteur Belge, 31 October 1967.

16 Case C-1/88 SA Générale de Banque v Commission [1989] ECR 858.

17 See preceding footnote, paragraph 3 of the order.

18 Paragraph 6 of the order.

19 Cf. G. de Levai, La saisie-arrêt, Liège 1976, page 217, paragraph 142.

20 Cf. the order in Case 1/87 Universe Tankship v Commission [1987] ECR 2807, paragraph 3.

21 De Leval ibid.; Chabot/Leonard, Saisie Conservatoire et Saisie-Exécution, Brussels 1979, p. 274.

22 See footnote 19.

23 Order in Case SA 1/71 [1971] ECR 363.

24 Order in the Universe Tankship case, paragraph 4; very similar to the order in the Limited company X case, paragraph 7.

25 See C. Schmidt, Le Protocole sur les Privilèges et Immunités des Communautés Européennes, Cahiers de Droit Européen, 1991, pp. 67 and 69.

26 Agreement of 13 February 1946, UNTS Vol. 1, p. 15.

27 UNTS Vol. 500, page 95.

28 This is how I understand the order in the Limited company X case also.

29 Settled case-law: see, most recently, judgment in Case C-257/90 Italsolar v Commission [1993] ECR I-9, paragraph 33.

30 Page 9.

31 See footnote 1.

32 See footnote 2.

33 See footnote 3.

34 Page 30 of the transcript of the hearing.

35 No 3 cited above.

36 Page 6.

37 See the similar considerations in the judgment in Case C-257/90 Italsolar v Commission [1993] ECR I-9, paragraph 34.

38 Resolution of the Council and of the representatives of the governments of the Member States meeting within the Council concerning the protection of the financial interests of the Communities, OJ 1991 C 328, p. 1.

39 See order in Case C-2/88 Imm. Zwartveld [1990] ECR 3365, paragraphs 19 and 20.

40 Order in Case 2/68 Ufficio Imposte di Consumo Ispra [1968] ECR 437.

41 Order in Zwartveld, cited above, paragraph 20.