Wilfried Wolf v Hauptzollamt Düsseldorf.
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- Joszef Horvath v Hauptzollamt Hamburg-Jonas.
- Regulation (EEC) No 803/68 of the Council of 27 June 1968 on the valuation of goods for customs purposes
- Council Directive 79/623/EEC of 25 June 1979 on the harmonization of provisions laid down by law, regulation or administrative action relating to customs debt
- Treaty establishing the European Community