Court of Justice 1 June 2006, C-120/05 (Heinrich Schulze GmbH & Co. KG i.L. v Hauptzollamt Hamburg-Jonas.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. An exporter who obtains export refunds is, as a rule, required to supply, in support of his export declaration, the documents and information required to establish entitlement to a refund and the amount of that refund. 2.