JUDGMENT OF 4. 4. 1968 — CASE 7/67 WÖHRMANN v HAUPTZOLLAMT BAD REICHENHALL

In Case 7/67 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 J. Mertens de Wilmars, Judges, Advocate-General: J. Gand Registrar: A.Van Houtte

gives the following

JUDGMENT

Issues of fact and of law

I — Facts

1. Summary

2. Contents of the order containing the reference; arguments of the Finanzgericht

II — Procedure

III — Summary of the observations submitted by the parties concerned

Introductory remarks

Question (a)

Question (b)

Question (c)

Question (d)

Grounds of judgment