Court of Justice 22 March 1979, 165/78 (IMCO - J. Michaelis GmbH & Co. v Oberfinanzdirektion de Berlin.)

OPINION OF MR ADVOCATE GENERAL CAPOTORTI DELIVERED ON 22 MARCH 1979 ( 1 ) Mr President, Members of the Court, 1. The German Bundesfinanzhof, by an order of 13 June 1978, referred to the Court of Justice three preliminary questions which are concerned in essence to clarify the meaning and scope of the second sentence of General Rule 2 (a) of the Rules for the Interpretation of the Nomenclature of