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

I —. Facts

1. Summary

A —. Article 12(2) of Regulation No 13/64/EEC of the Council of 5 February 1964, on the progressive establishment of a common organization of the markets in milk and milk products (Official Journal of 27 February 1964, p. 549 et seq.) (hereinafter referred to as Regulation No 13/64) provides that:

B —. In June and July 1966 the undertaking Milchwerke H. Wöhrmann und Sohn KG (hereinafter referred to as the Wöhrmann undertaking) cleared through the relevant customs office five consignments of Roller whole-milk powder of Austrian origin; the German customs office levied on these imports a turnover equalization tax of 3 % in accordance with German law.

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

A —. On 15 February 1967 the Finanzgericht, Munich, decided to request the Court of Justice to give a preliminary ruling on the following questions:

B —. The Finanzgericht explains the reasons for and the meaning of these questions and on several occasions gives its own opinion in this respect; in particular it points out the following:

II —. Procedure

III —. Summary of the observations submitted by the parties concerned

On those grounds, Upon reading the pleadings; Upon hearing the report of the Judge-Rapporteur; Upon hearing the observations of the Federal Republic of Germany, the Commission of the European Communities and the applicant in the main action; Upon hearing the opinion of the Advocate-General; Having regard to the Treaty establishing the European Economic Community, especially Articles 95 and 177; Having regard to the Protocol on the Statute of the Court of Justice of the EEC, especially Article 20; Having regard to Regulation No 13/64/EEC of the Council on the progressive establishment of a common organization of the markets in milk and milk products (Official Journal of 27 February 1964, p. 549 et seq.), especially Article 12; Having regard to the Rules of Procedure of the Court of Justice of the European Communities, THE COURT in answer to the questions referred to it by the Finanzgericht, Munich, by order of that court dates 15 February 1967, hereby rules: