Court of Justice 13 January 1988, 170/86 (Georg von Deetzen v Hauptzollamt Hamburg-Jonas.)

Opinion of the Advocate-General Opinion of the Advocate-General ++++ My Lords, This reference for a preliminary ruling from the Finanzgericht Hamburg concerns essentially similar issues to those arising in Case 120/86 Mulder v Minister van Landbouw en Visserij (( 1988 )) ECR 2321 and I shall make reference where necessary to my Opinion in that case to avoid repetition .