Court of Justice 8 March 1983, 38/82 (Hauptzollamt Flensburg v Firma Hansen GmbH & Co.)

OPINION OF MR ADVOCATE GENERAL REISCHL DELIVERED ON 8 MARCH 1983 ( 1 ) Mr President, Members of the Court, In the reference for a preliminary ruling which is to be considered today additional clarification of the case-law of the Court of Justice is sought as to the conditions on which, in view of Article 95 of the EEC Treaty, a national tax benefit must be provided for similar or competing