Judgment of the Court (Fifth Chamber) of 14 May 1996. The Queen v Commissioners of Customs & Excise, ex parte Faroe Seafood Co. Ltd, Føroya Fiskasøla L/F (C-153/94) and Commissioners of Customs & Excise, ex parte John Smith and Celia Smith trading as Arthur Smith (a firm) (C-204/94).
C-153/94 • 61994CJ0153 • ECLI:EU:C:1996:198
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