Pezzullo TITJUR Opinion of Mr Advocate General Jacobs delivered on 26 October 1995. # Pezzullo Molini Pastifici Mangimifici SpA v Ministero delle Finanze. # Reference for a preliminary ruling: Corte d'appello di Salerno - Italy. # Inward processing arrangements - National legislation providing for default interest on agricultural levies and VAT for the period between temporary and definitive importation. # Case C-166/94.