JUDGMENT OF 4. 4. 1968 — CASE 20/67 KUNSTMÜHLE TIVOLI v HAUPTZOLLAMT WÜRZBURG

In Case 20/67 Reference to the Court under Article 177 of the Treaty establishing the European Economic Community by the Finanzgericht, Munich, (a court with jurisdiction in taxation matters) for a preliminary ruling in the action pending before that court between

THE COURT composed of: R. Lecourt, President, W. Strauß (Rapporteur) and A. M. Donner, 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 — Summary of the facts

1. Summary

2. Contents of the order referring the matter; arguments of the Finanzgericht

II — Procedure

III — Summary of the observations submitted by the interested parties

Grounds of judgment