Court of Justice 23 January 2001, C-108/99 (Commissioners of Customs & Excise v Mirror Group plc.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. By orders of 15 October 1998 and 2 September 1998, the High Court of Justice of England and Wales, Queen's Bench Division (Divisional Court) (hereinafter the High Court), referred to the Court for a preliminary ruling questions (two in the first case and one in the other) concerning the interpretation of Article 13 of Council