Court of Justice of the European Communities (Second Chamber).

FA Schockweiler, President of the Chamber, GF Mancini and TF O’Higgins JJ, M Darmon, Advocate General.

Judgment delivered 7 March 1990.

Powers of revenue authorities – Seizure of goods – National legislation empowering seizure of goods, other than stocks, found on taxpayer’s premises – Power to seize goods included property of a national of another member state – Whether national legislation permitted by EEC Treaty – Whether legislation capable of hindering trade within Community – Whether quantitative restriction on imports – EEC Treaty, art. 30, 36.

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