Opinion of Advocate General Tesauro delivered on 22 October 1992

1 Original language: Italian.

2 OJ 1979 L 197, p. 1.

3 OJ 1979 L 175, p. 1.

4 See Annex II to Council Regulation (EEC) No 3599/85 of 17 December 1985 applying generalized tariff preferences for 1986 in respect of certain industrial products originating in developing countries (OJ 1985 L 352, p. 1).

5 It should be noted that, at the material time, goods within heading 84.53B also qualified for a suspension of duties, but subject to a shared (annual) tariff ceding. That limit was reached for 1986, giving rise to reintroduction of the collection of duty (see Commission Regulation No 1236/87 of 4 May 1987, OJ 1987 L 177, p. 5) for transactions carried out during that year and settled after the tariff ceilings were exceeded: it is precisely for this reason that the recovery procedure initiated by the French authorities relates only to the imports made in 1986.

6 Sec the judgment in Case C-332/88 SA Alimenta [1990] ECR I-2077, paragraph 9.

7 Judgment in Case 35/85 Tissier [1986] ECR 1207, paragraph 9.

8 See, most recently, the judgment in Case C-348/89 Mecanarte [1991] ECR I-3277, paragraph 12.

9 Cited above, paragraph 22.

10 OJ 1990 L 160, p. 1.

11 Case 314/85 Foto-Frost [1987] ECR 4199, paragraph 24; see also the judgment in Case 378/87 Top Hit [1989] ECR 1359, paragraph 19.

12 Commission Directive of 17 December 1981 laying down certain provisions for implementing Council Directive 79/695/EEC on the harmonization of procedures for the release of goods for free circulation (OJ 1982 L 28, p. 38).

13 Emphasis added.

14 Sec most recently the judgment in Case C-187/91 Belovo [1992] ECR I-4937, paragraph 17.

15 Commission Regulation (EEC) No 1288/91 concerning the classification of certain goods in the customs nomenclature (OJ 1991 L 122, p. 11).

16 See judgment in Case C-64/89 Deutsche Fernsprecher [1990] ECR I-2535, paragraph 20.

17 Judgment in Belavo, cited above, paragraph 18.

18 Deutsche Fernsprecher, cited above, paragraph 21; see also Belavo, paragraph 19.

19 See Top Hit, cited above, paragraphs 22-26.

20 Mecanarte, cited above, paragraph 29.

21 OJ 1986 L 352, p. 19.