H Krantz GmbH & Co v Ontvanger der Directe Belastingen & Anor  BTC 8076
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.