Court of Justice 14 November 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).)

Parties Grounds Decision on costs Operative part Parties In Case C-112/01, REFERENCE to the Court under Article 234 EC by the Vestre Landsret (Denmark) for a preliminary ruling in the proceedings pending before that court between SPKR 4 nr.