Court of Justice 11 March 1999, C-61/98 (De Haan Beheer BV v Inspecteur der Invoerrechten en Accijnzen te Rotterdam.)

Opinion of the Advocate-General Opinion of the Advocate-General The question and its background 1 The question raised in this case is whether customs authorities are under any obligation to inform a customs agent acting, in good faith, as principal in an external transit procedure that they suspect or are investigating a possible fraud in the context of that procedure, thus enabling him to take