Court of Justice 30 April 2004, C-446/02 (Hauptzollamt Hamburg-Jonas v Gouralnik & Partner GmbH.)

Parties Grounds Decision on costs Operative part Parties In Case C-446/02, REFERENCE to the Court under Article 234 EC by the Bundesfinanzhof (Germany) for a preliminary ruling in the proceedings pending before that court between Hauptzollamt Hamburg-Jonas and Gouralnik & Partner GmbH , on the interpretation of the rules applicable to export refunds, THE COURT (Third Chamber), composed of: A.