Joined opinion of Mr Advocate General Tesauro delivered on 20 March 1997.

Paul Chevassus-Marche v Conseil régional de la Réunion. # Reference for a preliminary ruling: Tribunal administratif de Saint-Denis de La Réunion - France. # Dock dues (octroi de mer) - Fiscal rules applicable to the French overseas departments - Decision 89/688/EEC - Charges having an effect equivalent to a customs duty - Internal taxation. # Case C-212/96.