Court of Justice 14 December 1978, 119/78 (SA des grandes distilleries Peureux v directeur des Services fiscaux de la Haute-Saône et du territoire de Belfort.)

OPINION OF MR ADVOCATE GENERAL MAYRAS DELIVERED ON 14 DECEMBER 1978 ( 1 ) Mr President, Members of the Court, I — Allow me to deliver a single opinion in these two cases: the questions involved are put by the same court, arise from cases between the same parties, have been discussed at the same oral procedure and, finally, relate to the same national system.