Opinion of Advocate General Lenz delivered on 15 July 1993

1 Original language: German.

2 OJ 1980 L 283, p. 23.

3 These documents also show that Mr Wagner Miret was one of the founders of the company and held shares in it, although his holding was only small (just over 3% of the capital).

4 It appears that the last-mentioned item was intended to compensate Mr Wagner Miret for his shares in the company.

5 Boletín Oficial del Estado (Official Journal of the Spanish State) 64, 14 March 1980; reproduced in Aranzadi (publ.). Repertorio Cronologico de Legislación 1980, Pamplona 1980, no. 607

6 Boletín Oficial del Estado 192, 12 August 1985; reproduced in Aranzadi (publ.). Repertorio Cronologico de Legislación 1985, Pamplona 1985, no. 2010.

7 OJ 1987 L 66, p. 11.

8 Judgment in Case 22/87 Commission v Italy [1989] ECK 143, paragraph 18. Sec also the judgment in Case C 53/88 Commission v Grecce [1990] ECR I 3917, paragraph 14

9 It appears trom the information supplied by the court mak ing tìic reference that, under Spanisli law, higher manage ment stalf arc regarded as employees.

10 Judgment of 19 November 1991 in Joined Cases C 6/90 and C 9/90 [1991] ECR I 5357, The order for reference from the Social Senate of the Tribunal Superior de Justicia, Catalonia, was made on 31 July 1992

11 Ibid (footnote 9), paragraph 22. See in particular paragraphs 13 to 14 (persons entitled) and 15 to 21 (content of guarantee)

12 Ibid (footnote 9), paragraph 26.

13 Ibid, (footnote 9), paragraph 46

14 Judgment in Joined Cases C-140/91, C-141/91, C-278/91 and C-279/91 [1992] ECB. I-6337.

15 Opinion of 29 October 1992, paragraph 2, [1992] ECR I-6348.

16 Ibid, (footnote 13), paragraph 13.

17 See the judgment in Case 237/84 Commission v Belgium [1986] ECR 1247, paragraph 17.

18 Ibid, (footnote 7).

19 The Iulian Government also relied on the fact that, under Italian law, employees were guaranteed a payment on the termination of the employment relationship. The Court found that this had nothing to do with the guarantee which was the purpose of the directive and which related to remu ncration which had not been paid in [be course of the employment relationship (ibid-, paragraph 11).

20 Ibid, (footnote 7), paragraph 12.

21 Ibid, (footnote 7), paragraphs 13 23.

22 Sec my Opinion in Case 22/87 [1989] ECR 152, paragraph 20 et scq.

23 Under Article 33(6) of the Employees' Statute, the Spanish Í guarantee fund is financed by employers' contributions lxcd by the Slate.

24 Sec paragraph 7 above.

25 Judgment in Case 157/86 Murphy v Bord Telecom Eireann [1988] ECR673, paragraph 11.