Opinion of the Advocate General — ECLI:EU:C:2003:229
Date: 2003-04-10
Language of the case: French
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Customs Union
Procedure: Reference for a preliminary ruling
Origin: France

summary of the structure of the duties, see Case C-159/88 Van Sillevoldt and Others [1990] ECR I-2215, paragraph 4 of the judgment. 11 – Ibid., point 2(c)(i). 12 – Cited in note 10. 13– Regulation (EEC) No 2729/75 of 29 October 1975 on the import levies on mixtures of cereals, rice and broken rice, OJ 1975 L 281, p. 18. With effect from 1 July 1995 the terms ‘levy’ and ‘levies’ in Regulation No 2729/75 were replaced by ‘duty’ and ‘duties’ by Council Regulation (EC) No 3290/94 of 22 December 1994 on the adjustments and transitional arrangements required in the agriculture sector in order to implement the agreements concluded during the Uruguay Round of multilateral trade negotiations, OJ 1994 L 349, p. 105. 14 – References in this Opinion to Derudder are to be taken to include its representative, unless it is otherwise clear from the context. 15– Ninth and tenth recitals. 16 – Final recital in the preamble to Directive 79/695. 17 – Fourth recital in the preamble to Directive 82/57. 18 – See paragraph 17 above. 19– Article 13(1) of Directive 82/57, set out in paragraph above; Article 242(1) of Regulation No 2454/93, set out in paragraph above. 20 – Article 14(1) of Directive 82/57, set out in paragraph 10 above; Article 243(1) of Regulation No 2454/93, set out in paragraph 21 above. 21 – See Article 246(1) of Regulation No 2454/93. 22– Cf. Article 37 of the Customs Code. 23 – Cf. Article 78 of the Customs Code.