Opinion of Advocate General Van Gerven delivered on 17 February 1993
1 Original language: Dutch.
2 OJ 1989 L 394, p. 1.
3 Sec Notice 88/C 336/04, entitled State Aid (Greece) , OJ 1988 C 336, p. 3.
4 Greece also asserts that the tax was retroactive in nature. I fail to see how that assertion can support its view.
5 Defence, point III. D.
6 Ibid., point IV. F; see also point III. D.
7 Case 156/77 Commission v Belgium [1978] ECR 1881, paragraph 24; see also the judgments in Case 52/83 Commission v France [1983] ECR 3707, paragraph 10; Case 130/83 Commission v Italy [1984] ECR 2849, paragraph 8; Case 52/84 Commission v Belgium (Boch) [1986] ECR 89, paragraph 13; and Case 94/87 Commission v Germany [1989] ECR 175, paragraph 8.
8 See, for instance, Commission v Belgium (Boch), paragraph 14; Case 94/87 Commission v Germany, paragraph 8.
9 Case 156/77 Commission v Belgium, paragraph 24.
10 Defence, point IV. G(b).
11 Cited above, note 6.
12 Commission v Germany, paragraph 9; see also, for example, Commission v Belgium (Boch), paragraph 16.
13 Commission v Germany, paragraphs 11 and 12; sec also, for example. Commission v Belgium (Boch), paragraph 16.
14 Joined Cases 205/82 to 215/82 Deutsche Milchkontor v Germany [1983] ECR 2633, paragraph 22.
15 See, for instance, the judgments in Case C-74/89 Commission v Belgium [1990] ECR I-491, paragraph 8 (summary publication); Case C-142/87 Belgium v Commission (Tubemeuse) [1990] ECR I-959, paragraph 61; Case C-5/89 Commission v Germany [1990] ECR I-3437, paragraphs 12 and 18.
16 Belgium v Commission (Tubemeuse), paragraph 66; Case C-305/89 Italy v Commission [1991] ECR I-1603, paragraph 41.
17 Greece refers to this expressly at three places in the defence (points I, HI. A and V). It adds, however, that that retroactive character remains within the bounds defined in Article 78(2) of the Greek Constitution (rejoinder, point IV).
18 Commission v France, paragraph 10; see also Case 94/87 Commission v Germany, paragraphs 4 to 8.
19 Case C-5/89 Commission v Germany, paragraphs 16 and 17.