Preliminary ruling - Finanzgericht des Landes Brandenburg - Interpretation of Article 11a(2) of Commission Regulation (EEC) No 1062/87 of 27 March 1987 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure (OJ 1987 L 107 of 22 April 1987, p.
11 bis, par. 2, du règlement (CEE) nº 1062/87 de la Commission, du 27 mars 1987, portant dispositions d'application ainsi que des mesures de simplification du régime du transit communautaire (JO L 107, p.