Court of Justice 21 October 2008, C-256/07 (Mitsui & Co. Deutschland GmbH v Hauptzollamt Düsseldorf.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction, facts and procedure before the referring court 1. The questions referred by the Finanzgericht Düsseldorf (Finance Court, Düsseldorf) provide the Court with the opportunity to define the effect of the defective nature of goods on their transaction value, and consequently also their customs value. 2.