Opinion of Advocate General Van Gerven delivered on 29 October 1992

1 Original language: Dutch.

2 OJ 1985 L 188, p. 1.

3 OJ 1986 L 351, p. 1. This regulation has been replaced with effect from 1 October 1991 by Council Regulation (EEC) No 2228/91 of 26 June 1991 laying down provisions for the implementation of Regulation (EEC) No 1999/85 on inward processing relief arrangements (OJ 1991 L 210, p. 1).

4 In German: für eigene Rechnung (Eigenveredelung).

5 In German: in Eigenveredelung.

6 According to Article 3(1) of that regulation, authorization is to be issued by the customs authority of the Member State in which the processing operations are earned out.

7 OJ 1979 L 175, p. 1.

8 Article 4(a) of Regulation No 1430/79.

9 See Article 3(1) of Regulation No 1999/85.

10 Article 1(1) of Regulation No 3677/86.

11 See the preamble to Regulation No 3677/86: Having regard to Council Regulation (EEC) No 1999/85 of 16 July 1985 on inward processing relief arrangements, and in particular Article 31 thereof. The preamble also refers generally to the EEC Treaty, but such a reference is too vague for it to be considered the legal basis (sec the judgment in Case 45/86 Commission v Council [1987] ECR 1493, paragraphs 8 and 9).

12 As is clear from the text of Regulation No 1999/85. these arc Article 1(3)(h); Article 2(2) and (4); Article 6(4); Articles 7, 8. 9, 12 and 13; Article 14(4); Article 15(2); Article 18(5); Article 19(2); Article 21(1)(a); Article 27(2); and Article 29(2) of Regulation No 1999/85.

13 See Article 4(b) of Regulation No 1999/85.

14 Sec Article 8(1) of Regulation No 3677/86.

15 See note 5 above.