Opinion of Advocate General Jacobs delivered on 17 February 1993

1 Original language: English.

2 The distinction is perhaps clearer in the German and French versions of the judgment. Thus, manner of imposition corresponds to the German Voraussetzungen der Veranlagung and to the French conditions d'imposition; formalities applicable to the imposition of a charge, on the other hand, corresponds respectively to Formalitäten bei der Erhebung einer ... Abgabe and formalités applicables à la perception d'une redevance. It is also to be noted that the term natural justice in the passage cited corresponds to the German term Billigkeit and to the French term équité, rendered in more recent judgments (more accurately) as equity or fairness; see Case 299/84 Neumann v BALM, cited below in paragraph 15, at paragraph 24 of the judgment, and Case C-174/89 Hocke, also cited below in paragraph 15, at paragraph 30.