Court of Justice 17 March 1992, C-21/91 (Wünsche Handelsgesellschaft International GmbH & Co. KG v Hauptzollamt Hamburg-Jonas.)

OPINION OF ADVOCATE GENERAL DARMON delivered on 17 March 1992 ( *1 ) Mr President, Members of the Court, 1. The questions referred to the Court by the Finanzgericht Hamburg (Finance Court, Hamburg) for a preliminary ruling will lead the Court to clarify the manner in which a financing arrangement relating to the purchase of imported goods is to be taken into account in order to determine the