Joined opinion of Mr Advocate General Tesauro delivered on 20 March 1997. - Sodiprem SARL and Others (C-37/96) and Roger Albert SA (C-38/96) v Direction générale des douanes. - Reference for a preliminary ruling: Tribunal d'instance de Paris - France. - Joined cases C-37/96 and C-38/96. - Paul Chevassus-Marche v Conseil régional de la Réunion. - Reference for a preliminary ruling: Tribunal administratif de Saint-Denis de La Réunion - France. - Case C-212/96. - Dock dues (octroi de mer) - Fiscal rules applicable to the French overseas departments - Decision 89/688/EEC - Charges having an effect equivalent to a customs duty - Internal taxation.
European Court reports 1998 Page I-00743