Opinion of Mr Advocate General Lenz delivered on 10 February 1994

1 Original language: German.

2 Sec the judgment in Case 2/74 Reyners v Belgium [1974] ECR 631, paragraphs 15 and 16, and the judgment in Case 305/87 Commission v Greece [1989] ECR 1461, paragraph 28.

3 Judgment in Case 270/83 Commission v France [1986] ECR 273, paragraph 18; likewise the judgment in Case C-330/91 Commmbank [1993] ECR I-4017, paragraph 13.

4 Sec the previous footnote.

5 See the judgment in Case 205/84 Commission v Germany [1986] ECR 3755.

6 See the judgment in Case 81/87 The Queen v Treasury and Commissioners of Inland Revenue, ex parte Daily Mail and General Trust PLC [1988] ECR 5483, paragraph 19.

7 Sec also the Council's General Programme for the abolition of restrictions on freedom of establishment (OJ, English Special Edition, Second Scries IX, p. 7) and paragraph 22 of the judgment in Commission v Greece, ibid, (footnote 1): the right to acquire, use or dispose of immovable property on the territory of a Member State is the corollary of freedom of establishment.

8 Judgment in Case C-19/92 Kraus v Land Baden-Wiirttemberg [1993] ECR I-1663, paragraph 32.

9 Case 79/85 Segers v Bedrtļfsverenigmg voor Banken Verzekeringswezen, Groothandel en Vrije Beroepen [1986] ECR 2375.

10 See the wording of Article 52.

11 OJ, English Special Edition 1969 (II), p. 412.

12 OJ 1989 L 395, p. 40; this is the Twelfth Council Company Law Directive.

13 OJ 1990 L 225, p. 1.

14 OJ 1990 L 225, p. 6.

15 Judgment in Case C-340/89 Vhssopouhn [1991] ECR I-2357, paragraphs 16 and 17; in Case C-104/91 Agmrre Borrell and Others [1992] ECR I-3003, paragraphs 11 and 12.

16 See the judgment in Case 279/80 Webb [1981] ECR 3305, paragraph 17; in Case 205/84 Commission v Germany [1986] ECR 3755, paragraph 27.

17 Paragraph 47 of the judgment in Commission v Germany, cited in the previous footnote.

18 For the sake of completeness, it should be noted that the Agreement of 29 February 1968 (pursuant to Article 220 of the Treaty) on the mutual recognition of companies and legal persons (Bundesgesetzblatt 1972 II, p. 370) has not as yet entered into force.

19 See paragraph 33, above.

20 Cf. the judgment in Case 30/77 Bouchcraut [1977] ECR 1999, paragraph 35.