Opinion of Advocate General Darmon delivered on 17 March 1993

1 Original language: French.

2 This point is not in dispute between the parties — see the national court's decision, point 35.

3 As amended bv the supplementary protocol of 20 September 1966.

4 See point 1.10 of the United Kingdom Government's observations.

5 The wording of the preliminary question appears in the Report for the Hearing (IA).

6 See point 2.3 of the United Kingdom Government's observations.

7 Decision of the national court, Annex 15 in fine.

8 [1986] ECR 273.

9 Paragraph 26 (my emphasis).

10 Case 121/85 Conegate v HM Customs and Excise [1986] ECR 1007, at paragraph 25, and Case 286/86 Ministère public v Deserbais [1988] ECR 4907, paragraph 18.

11 See paragraph 17 of the judgment in Case 81/87 The Queen v HM Treasury and Commissioners of Inland Revenue, ex parte Daily Mailand General Trust [1988] ECR 5483, paragraph 17.

12 Paragraph 22 of the judgment in Commission v France, above. Sec also paragraph 16 of the judgment in Case 79/85 Segers [1986] ECR 2375.

13 Case 2/74 Reyners v Belgium [1974] ECR 631. Moreover, that judgment establishes that Article 52 has been directly applicable since the end of the transitional period.

14 Case C-3/88 Commission v Italy [1989] ECR 4035.

15 Case 71/76 Tbieffry v Conseil de l'Ordre des Avocats à la Cour de Paris [1977] ECR 765.

16 Ibid-, paragraph 13. See also Article 67 of the Treaty.

17 Case C-221/89 The Queen v The Secretary of State for Transport, ex parte Factortame and Others [1991] ECR I-3905, operative part.

18 Ibid., paragraph 32.

19 Respectively Directives 90/434/EEC and 90/435/EEC (OJ 1990 L 225, pp. 1 and 6).

20 See paragraph 19 of the judgment in Commission v France, above.

21 See, with respect to the principle of equal treatment with regard to remuneration, paragraph 12 of the judgment in Case C-175/88 Biehl v Administration des contributions du grand-duché de Luxembourg [1990] ECR I-1789.

22 Paragraph 20.

23 Ibid.

24 In tax law a company is ordinarily resident where the actual management of the company is carried on, Palmer's Company Law, Sweet and Maxwell, 1992, London, paragraph 2514.

25 Egyptian Delta Land and Investment Co. Ltd v Todd, (1929) A. C.l, cited by Palmer's Company Law op. cit., paragraph 2514.

26 See paragraph 14 of the judgment in Biehl, above.

27 Ibid.

28 Paragraph 21.

29 Ibid.. paragraph 24.

30 See United Kingdom Government's observations, pages 12 and 13.

31 Ibid. It should be noted, incidentally, that the provisio under consideration was abolished on 7 December 1992.

32 See section 825: interest is paid at an annual rate of 8.25% on the amount overpaid.

33 Case C-163/90 Administration des douanes et des droits indirects v Legros [1992] ECR I-4625 illustrates the difficulties arising from an excessively long period for making claims for recovery of overpaid tax. In support of its request that the temporal effect of the judgment should be limited, the French Government pleaded that the 30-ycar time-limit was applicable to claims for. repayment of the wrongly paid Octroi de mer'.

34 Sotgiu, above.

35 Case 90/76 [1977] ECR 1091.

36 Case C-U2/91 [1993] ECR I-429, paragraph 20.

37 Van Ameyde above, paragraph 27. See also Case 63/86 Commission v Italy [1988] ECR 29, paragraph 12.

38 Case 305/87 [1989] ECR 1461.

39 Paragraphs 12 and 13.

40 Case 9/73 Schlüter [1973] ECR 1135, paragraph 39.