Court of Justice 30 May 2002, C-112/01 (SPKR 4 nr. 3482 ApS v Skatteministeriet, Told- og Skattestyrelsen, Aktieselskabet af 11/9 1996 and Arden Transport & Spedition ved Søren Lauritsen og Lene Lauritsen I/S (ATS).)

Opinion of the Advocate-General Opinion of the Advocate-General 1 The Vestre Landsret (Denmark) is seeking an interpretation from the Court of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1) (`the Customs Code') and Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation (EEC) No 2913/92