Court of Justice 16 December 1997, C-413/96 (Skatteministeriet v Sportgoods A/S.)

Opinion of the Advocate-General Opinion of the Advocate-General A - Introduction I. The Issues 1 In these proceedings the Appeals and Objections Committee of the Højesteret (Danish Supreme Court) seeks a preliminary ruling on the interpretation of Council Regulation (EEC) No 1697/79 of 24 July 1979 on the post-clearance recovery of import duties or export duties which have not been required of