Court of Justice 28 November 1973, 142-73 (Hugo Mathes & Schurr KG v Einfuhr- und Vorratsstelle für Getreide und Futtermittel.)

OPINION OF MR ADVOCATE-GENERAL WARNER DELIVERED ON 28 NOVEMBER 1973 My Lords, This case comes to the Court by way of a reference for a preliminary ruling by the Hessisches Finanzgericht. It raises a question of interpretation of Regulation No 19 of the Council, of 4 April 1962, and of certain subsequent Regulations that were adopted to implement it.