Court of Justice 21 May 1992, C-264/90 (Heinrich Wehrs v Hauptzollamt Lüneburg.)

OPINION OF ADVOCATE GENERAL LENZ delivered on 21 May 1992 ( *1 ) Mr President, Members of the Court, A — Facts 1. The request for a preliminary ruling from the Finanzgericht Hamburg which I am to consider today is concerned with the validity of an individual provision of Article 3c of Council Regulation (EEC) No 857/84 of 31 March 1984 adopting general rules for the application of the levy