Court of Justice 22 November 1983, 294/82 (Senta Einberger v Hauptzollamt Freiburg.)

OPINION OF MR ADVOCATE GENERAL MANCINI DELIVERED ON 22 NOVEMBER 1983 ( 1 ) Mr President, Members of the Court, 1. In the proceedings for a preliminary ruling to which this Opinion relates the Court is called upon to decide whether Community law allows turnover tax to be levied on a narcotic substance imported by way of contraband which cannot be lawfully marketed and is liable to be confiscated