JUDGMENT OF 13. 3. 1968 — CASE 5/67 BEUS v HAUPTZOLLAMT MÜNCHEN

In Case 5/67 Reference to the Court under Article 177 of the EEC Treaty by the Finanzgericht (Finance Court), Munich, for a preliminary ruling in the action pending before that court between

THE COURT composed of: R. Lecourt, President, A. M. Donner and W. Strauß (Rapporteur), Presidents of Chambers, A. Trabucchi and R. Monaco, Judges, Advocate-General: J. Gand Registrar: A. Van Houtte

gives the following

JUDGMENT

Issues of fact and of law

I — Facts

1. Origin of the reference

2. Terms and reasoning of the reference

II — Procedure

III — Summary of the arguments of the Beus company and of the Commission

1. Arguments put forward before the reopening of the oral procedure

A — Insufficient reasoning of Regulation No 144/65

B — The method of calculation of the entry price

(a) Deduction of the German turnover equalization tax (UASt) as well as the Community countervailing charge collected before the entry into force of Regulation No 144/65

(b) The taking into account of prices recorded on the representative markets

(c) Absence of revocation or amendment of Regulation No 144/65

(d) Illegality of Regulation No 23

2. Arguments put forward after the reopening of the oral procedure

A — The calculation of the reference price

B — The calculation of the entry price and the question whether the reference price are comparable

Grounds of judgment

I — The validity of Regulation No 144/65

1. The calculation of the entry price

A — The deduction of the German Umsatzausgleichssteuer (turnover equalization tax) and of the Community countervailing charge

B — The prices recorded on the representative markets

2. The statement of reasons for Regulation No 144/65

II — The validity of Regulation No 104/65

1. The jurisdiction of the Court

2. The substance of the complaint

III — The validity of Article 11(2) (as amended) of Regulation No 23

IV — The failure of the Commission to amend or revoke Regulation No 144/65

V — Costs