Court of Justice 16 February 2006, C-494/04 (Heintz van Landewijck SARL v Staatssecretaris van Financiën.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In this reference for a preliminary ruling the Hoge Raad der Nederlanden (Supreme Court of the Netherlands) refers to the Court of Justice questions concerning the interpretation of Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and