Opinion of Advocate General Jacobs delivered on 9 June 1994

1 Original language: English.

2 Inserted by the Law of 26 October 1978 (Staatsblad 595Ì, as amended by the Law of 19 June 1985 (Staatsblad 375).

3 Staatsblad 217, as amended by the Decree of 3 December 1985 (Staatsblad 640).

4 OJ 1977 L 47, p. 47.

5 See Article 1 of Council Directive 91/328/EEC of 21 June 1991 (OJ 1991 L 178. p. 29).

6 See Article 7(3) of Directive 77/143, inserted by Article 1 of Directive 91/328 (cited in note 4).

7 Sec Articles. D(a) of Council Directive 82/470/EEC of 29 June 1982 on measures to facilitate the effective exercise of freedom of establishment and freedom to provide sen-ices in respect of activities of self-employed persons in certain services incidental to transport and travel agencies (ISIC Group 718) and in storage and warehousing (ISIC Group 720) (OJ 1982 L 213, p. 1).

8 See Case 2/74 Remers v Belgium [1974] ECR631, paragraphs 43 to 45 of the judgment.

9 See Directive 82/470, cited above in note 6.

10 See Joined Cases 286/82 and 26/83 Luisi and Carbone v Ministero del Tesoro [1984] ECR377, paragraph 10 of the judgment; Case 186/87 Cowan v Trésor Public [1989] ECR 195, paragraph 15; and, most recently, Case C-45/93 Commission v Spain (Museum admission charges), judgment delivered on 15 March 1994.

11 Cited in note 9; see paragraph 16 of the judgment.

12 Cited in note 9; see paragraphs 5 and 10 of the judgment.

13 Sec paragraphs 9 to 12 above.

14 See Case C-2/91 Meng [1993] ECRI-5751and Case C-245/91 Ohra Schadeverzekeringen [1993] ECR I-5851.