Opinion of Advocate General Tesauro delivered on 26 April 1994

1 Original language: Italian.

2 Joined Cases 2 and 3/69 Diamantarbeiders v Brachfeld[1969] ECR211.

3 Case 18/87 Commission v Germany [1988] ECR 5427.

4 Case 132/78 Denkavit v france [1979] ECR 1923.

5 Case 158/82 Commission v Denmark [1983] ECR 3573; and Case 340/87 Commission v Italy [1989] ECR 1483.

6 Case 46/76 Baubuis v Netherlands [1977] ECR 5.

7 Case 340/87, cited above.

8 Case 148/77 Hansen v Hauptzollamt Flensburg [19781 ECR1787.