Witzemann V. Hauptzollamt Munchen Mitte.

Abstract

Max Witzemann had been sentenced to a prison term for counterfeiting in 1982. According to that nonappealable decision, he had imported counterfeit U.S. dollar notes into Germany in 1981. On the basis of the decision, the Hauptzollamt sought to collect customs duties and turnover taxes on the import of the forged notes. Witzemann refused to pay, pleading that the collection of customs duties and import turnover taxes violated Articles 9 and 12-29 of the EEC Treaty, which concern the customs union.