Tribunal de Justicia de la Unión Europea Case C-307/01 Fecha: 30-Ene-2003 OPINION OF ADVOCATE GENERALSTIX-HACKLdelivered on 30 January 2003 Case C-307/01 Peter d'Ambrumenil and Dispute Resolution Services LtdvCommissioners of Customs & Excise ( - ) (See Case C-212/01 [2003] ECR I-13859)