Judgment of the Court (Sixth Chamber) of 14 November 2002. SPKR 4 nr. 3482 ApS v Skatteministeriet, Told- og Skattestyrelsen, Aktieselskabet af 11/9 1996 and Arden Transport & Spedition ved Søren Lauritsen og Lene Lauritsen I/S (ATS).
C-112/01 • 62001CJ0112 • ECLI:EU:C:2002:663
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