Court of Justice 8 December 2005, C-105/02 (Commission of the European Communities v Federal Republic of Germany.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. By this action for failure to fulfil obligations, the Commission of the European Communities is seeking a declaration that the Federal Republic of Germany has failed to comply with various obligations relating to the system of customs transit under cover of TIR carnets (‘the TIR procedure’).