Court of Justice 5 December 1996, C-103/96 (Directeur général des douanes et droits indirects v Eridania Beghin-Say SA.)

Opinion of the Advocate-General Opinion of the Advocate-General 1 The Tribunal d'Instance, Lille, has referred to the Court of Justice for a preliminary ruling three questions on the validity of Article 9 of Regulation No 3677/86 of 24 November 1986 laying down provisions for the implementation of Regulation (EEC) No 1999/85 on inward processing relief arrangements.