Court of Justice 8 April 1992, C-149/91 and C-150/91 (Sanders Adour SNC and Guyomarc'h Orthez Nutrition Animale SA v Directeur des Services Fiscaux des Pyrenées-Atlantiques.)

OPINION OF ADVOCATE GENERAL GULMANN delivered on 8 April 1992 ( *1 ) Mr President, Members of the Court, 1. Two French companies which produce animal feed on the basis inter alia of cereals and which also to a certain extent trade in cereals have brought proceedings before the Tribunal de Grande Instance de Pau against the French tax authorities for the repayment of a parafiscal charge paid by