Court of Justice 6 October 2005, C-311/04 (Algemene Scheeps Agentuur Dordrecht BV v Inspecteur der Belastingdienst - Douanedistrict Rotterdam.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. The questions submitted to the Court of Justice by the Gerechtshof Amsterdam (hereinafter ‘the referring court’) concern the validity of Additional Note 1 to Chapter 10 of the Combined Nomenclature and interpretation of the concept of good faith pursuant to the fourth subparagraph of Article 220(2)(b) of the