Case C–351/04, IKEA Wholesale Ltd v. Commissioners of Customs & Excise, Judgment of the Court of Justice of 27 September 2007, Second Chamber [2007] ECR I̵ - Common Market Law Review View Case C–351/04, IKEA Wholesale Ltd v. Commissioners of Customs & Excise, Judgment of the Court of Justice of 27 September 2007, Second Chamber [2007] ECR I̵ by - Common Market Law Review Case C–351/04, IKEA Wholesale Ltd v. Commissioners of Customs & Excise, Judgment of the Court of Justice of 27 September 2007, Second Chamber [2007] ECR I̵ 45 5 Common Market Law Review