Opp. Fire

[joe_oppenheimer]

I'm with those that say the two modifiers do not combine.  The "preceding action phase" one is there to discourage a non-active player to simply wait until his own action segment to fire and avoid the op fire penalty.

Agreed. I've always played that it's one or the other. 

The "preceding" action segment was when I took a shot at one of his tanks. Assuming I had missed the PzII with opportunity fire, and I took another shot at it in my activation
 

But remember that if you choose to use opportunity fire you can't then do a regular fire action later in the turn. It's either opportunity fire or a fire action.