Court of Justice 31 March 1993, C-59/92 (Hauptzollamt Hamburg-St. Annen v Ebbe Sönnichsen GmbH.)

OPINION OF ADVOCATE GENERAL DARMON delivered on 31 March 1993 ( *1 ) Mr President, Members of the Court, 1. To what extent must import duties on goods from a third country be reimbursed when the goods are damaged even before the transfer of risk to the buyer? In essence, this is the main question put by the Bundesfinanzhof to the Court. 2.