Court of Justice 17 November 2005, C-419/04 (Conseil général de la Vienne v Directeur général des douanes et droits indirects.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. By a decision of 30 September 2004, the Cour d’appel de Poitiers (Court of Appeal, Poitiers), submitted to the Court of Justice a question for a preliminary ruling concerning the interpretation of Article 871 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council