Court of Justice 29 May 1984, 89/83 (Hauptzollamt Hamburg-Jonas v Dimex Nahrungsmittel Im- und Export GmbH & Co. KG.)

OPINION OF MR ADVOCATE GENERAL LENZ DELIVERED ON 29 MAY 1984 ( 1 ) Contents A — Facts 1. Facts and national procedure 2. Applicable Community law 3. The questions raised by the Bundesfinanzhof B — Opinion 1. Case-law on expon refunds (a) Advocate General's Opinion in Case 125/75 (b) Judgments of the Court 2. The arguments submitted by Dimex 3. Comments on 2 4.