Court of Justice 2 March 1982, 89/81 (Staatssecretaris van Financiën v Hong-Kong Trade Development Council.)

OPINION OF MR ADVOCATE GENERAL VERLOREN VAN THEMAAT DELIVERED ON 2 MARCH 1982 ( 1 ) Mr President, Members of the Court, 1. The facts and questions As is often the case, in the present proceedings for a preliminary ruling the facts emerging from the judgment making the reference are useful in throwing light on the questions referred to this Court.