Court of Justice 14 November 1996, C-97/95 (Pascoal & Filhos Ldª v Fazenda Pública.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 In the context of a legal dispute concerning the lawfulness of post-clearance recovery of import duties, the Tribunal Tributário de Segunda Instância (Tax Court of Second Instance), Lisbon, referred to the Court of Justice certain preliminary questions which it considers necessary in order to resolve the litigation pending before