Court of Justice 29 September 1987, 331/85, 376/85 and 378/85 (SA Les Fils de Jules Bianco and J. Girard Fils SA v Directeur Général des douanes et droits indirects.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ My Lords, French Decree No 78-903 of 30 August 1978 imposed a "parafiscal charge" on regular and super petrol marketed in France with effect from 2 September 1978 to 31 December 1978, and French Decree No 78-1043 of 2 November 1978 imposed a similar charge on domestic heating oil marketed in France with effect from 3 November