Court of Justice 24 April 2007, C-2/06 (Willy Kempter KG v Hauptzollamt Hamburg-Jonas.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. The present reference for a preliminary ruling follows on from the reference which led to the judgment in Kühne & Heitz . (2) The Finanzgericht Hamburg (Finance Court, Hamburg, Germany) has now asked the Court to clarify the meaning and the implications of that judgment. 2.