Court of Justice 13 July 2004, C-104/02 (Commission of the European Communities v Kingdom of the Netherlands.)

Opinion of the Advocate-General Opinion of the Advocate-General Table of contents I – Introduction II – Legal framework A – Community transit procedures B – Recovery of the customs debt C – Making Community own resources available III – Pre-litigation procedure and legal proceedings IV – Infringement of Article 2(1) of Regulation No 1552/89 and the third sentence of Article 379(2) of the