Court of Justice (First Chamber) 26 May 2005, C-409/03 (Société d'exportation de produits agricoles SA (SEPA) v Hauptzollamt Hamburg-Jonas.)

Parties Grounds Operative part Parties In Case C-409/03, REFERENCE for a preliminary ruling under Article 234 EC from the Bundesfinanzhof (Germany), made by decision of 15 July 2003, received at the Court on 1 October 2003, in the proceedings Société d’exportation de produits agricoles SA (SEPA) v Hauptzollamt Hamburg-Jonas, THE COURT (First Chamber), composed of P.