Opinion of Advocate General Jacobs delivered on 27 January 1994

1 Original language: English.

2 OJ 1991 L 122, p. 11.

3 OJ 1987 L 256, p. 1.

4 . OJ 1988 L 298, p. 1.

5 OJ 1989 L 282, p. 1.

6 OJ 1990 L 247, p. 1.

7 Case 158/78 [1979] ECR 1103.

8 Cited in paragraph 10 above.

9 Case 11/79 CUton v Inspecteur der Invoerrechten en Accijnzen [1979] ECR 3069, paragraph 9.

10 The official languages of the Customs Cooperation Council are English ana French.