Opinion of Advocate General Tesauro delivered on 18 May 1993

1 Original language: Italian.

2 Sec most recently the judgments in Case C-17/91 Lomoy [1992] ECR I-6523, in Joined Cases C-149 and C-150/91 Sanders [1992] ECR I-3899 and in Joined Cases C-78/90 to C-83/90 Compagnie Commerciale de l'Ouest [1992] ECR I-1847.

3 Case 15/81 Schul v Inspecteur der Invoerrechten en Accijnzen [1982] ECR 1409.

4 See R. Wägenbaur, in Megrct, Le droit de la Communauté économique européenne. Vol. 5, p. 21.