Court of Justice 20 January 2005, C-385/03 (Hauptzollamt Hamburg-Jonas v Käserei Champignon Hofmeister GmbH & Co. KG.)

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European Union · · · 20-01-2005

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. By order of 30 July 2003 the German Bundesfinanzhof (Federal Finance Court) referred to the Court of Justice for a preliminary ruling a question concerning the interpretation of rules on penalties in the area of export refunds.

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