Court of Justice 3 September 2009, C-230/08 (Dansk Transport og Logistik v Skatteministeriet.)

Opinion of the Advocate-General Opinion of the Advocate-General Table of contents I – Introduction II – Legislative framework A – Community law 1. The Community Customs Code and the Implementing Regulation 2. Directive 92/12 3. The Sixth VAT Directive B – National law 1. National customs law 2. National law governing excise duty 3.