Court of Justice 14 December 2006, C-391/05 (Jan De Nul NV v Hauptzollamt Oldenburg.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. In this reference the Court is being asked to give a preliminary ruling on the meaning of several terms used in Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils. (2) 2.