Court of Justice 27 November 2001, C-210/00 (Käserei Champignon Hofmeister GmbH & Co. KG v Hauptzollamt Hamburg-Jonas.)

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European Union · · · 27-11-2001

Opinion of the Advocate-General Opinion of the Advocate-General I - Introduction 1 By order of 4 April 2000 the Bundesfinanzhof (Federal Finance Court) of the Federal Republic of Germany referred to the Court for a preliminary ruling two questions concerning a penalty rule relating to export refunds.

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