Spørgsmålet er blevet rejst under en tvist mellem Molkereigenossenschaft Wiedergeltingen eG (herefter »Wiedergeltingen mejeri«) og Hauptzollamt Lindau (herefter »Hauptzollamt«) vedrørende den forsinkede fremsendelse, som mejeriet i sin egenskab af opkøber af mælk foretog af de opgørelser over leverede mængder
That question was raised in proceedings between Molkereigenossenschaft Wiedergeltingen eG (hereinafter 'the Wiedergeltingen dairy') and the Hauptzollamt Lindau (Principal Customs Office, Lindau, hereinafter 'the HZA') concerning the late communication by that dairy, in its capacity as a purchaser of milk, of the summary of the statements drawn up for each affiliated producer indicating the quantities of milk which it had delivered.