JUDGMENT OF 3. 12. 1967 — CASE 17/67 NEUMANN v HAUPTZOLLAMT HOF

In Case 17/67 Reference to the Court under Article 177 of the Treaty establishing the European Economic Community by the Bundesfinanzhof (the Federal Finance Court) for a preliminary ruling in the action pending before that court between

THE COURT composed of R. Lecourt (Rapporteur), President, A. M. Donner and W. Strauß, Presidents of Chambers, A. Trabucchi, R. Monaco, J. Mertens de Wilmars and P. Pescatore, Judges, Advocate-General: K. Roemer Registrar: A. Van Houtte

gives the following

JUDGMENT

Issues of fact and of law

I — Facts and procedure

II — Observations submitted under Article 20 of the Statute

The first question

The second question

The third question

The fourth question

Grounds of judgment

The first question

The second question

The third question

The fourth question

Costs