Court of Justice 4 March 2004, C-365/02 (Marie Lindfors.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. In this reference for a preliminary ruling the Korkein hallinto-oikeus (Supreme Administrative Court) (Finland) seeks an interpretation of Article 1 of Council Directive 83/183/EEC of 28 March 1983 on tax exemptions applicable to permanent imports from a Member State of the personal property of individuals