Court of Justice 2 June 1976, 127-75 (Bobie Getränkevertrieb GmbH v Hauptzollamt Aachen-Nord.)

OPINION OF MR ADVOCATE-GENERAL WARNER DELIVERED ON 2 JUNE 1976 My Lords, This case comes to the Court by way of a reference for a preliminary ruling by the Finanzgericht of Düsseldorf. The events giving rise to the proceedings before that Court were importations of beer from Belgium into the Federal Republic of Germany effected between November 1968 and September 1969.