Court of Justice 11 July 1991, C-78/90, C-79/90, C-80/90, C-81/90, C-82/90 and C-83/90 (Compagnie Commerciale de l'Ouest and others v Receveur Principal des Douanes de La Pallice Port.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ Mr President, Members of the Court, The present proceedings are concerned with circumstances which crop up with some frequency in the case-law of the Court: parafiscal charges specifically appropriated to a public body in order to finance its activities.