Court of Justice 27 November 1997, C-132/95 (Bent Jensen and Korn- og Foderstofkompagniet A/S v Landbrugsministeriet - EF-Direktoratet.)
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European Union · · · Cited by 3 · 27-11-1997
Opinion of the Advocate-General Opinion of the Advocate-General I - Introduction 1 The issue in this case is whether Member States can apply national rules of set-off between fiscal debts owed under national law and sums due to the same persons pursuant to Community law.
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