Opinion of Advocate General Gulmann delivered on 17 December 1992

1 Original language: Danish.

2 (OJ 1979 L 317, p. 1), the corresponding condition in Regulation (EEC) No 885/68 of the Council laying down general rules for granting export refunds on beef ana veal and criteria for fixing the amount of such refunds (OJ, English Special Edition 1968(1), p. 237) is set out in Article 6(2), under which it must be proved that the product has reached the destination for which the refund was fixed.

3 Case 89/93 Hauptzollamt Hamburg-Jonas v Dimex [1984] ECR 2815