Opinion of Mr Advocate General Mischo delivered on 20 November 2001.

Gerald Weidacher (as administrator of the insolvent company Thakis Vertriebs- und Handels GmbH) v Bundesminister für Land- und Forstwirtschaft.

Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.

Article 149 of the Act of Accession of Austria, Finland and Sweden - Transitional measures - Surplus stocks - Article 4 of Commission Regulation (EC) No 3108/94 - Competence - Holder of the goods - Import charge applicable - Legitimate expectations - Proportionality - Equal treatment.

Case C-179/00.

European Court reports 2002 Page I-00501

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