Court of Justice 1 April 1971, 76-70 (Ludwig Wünsche & Co. v Hauptzollamt Ludwigshafen/Rhein.)

OPINION OF MR ADVOCATE-GENERAL ROEMER DELIVERED ON 1 APRIL 1971 ( 1 ) Mr President, Members of the Court, The reference for a preliminary ruling which was laid before the Court by the Finanzgericht, Rheinland-Pfalz, and with which we are concerned, relates to the interpretation of various provisions of Regulation No 19 (Official Journal 1962, p.