JUDGMENT OF 4. 4. 1968 — CASE 25/67 EIERKONTOR v HAUPTZOLLAMT SAARBRÜCKEN

In Case 25/67 Reference to the Court under Article 177 of the Treaty establishing the European Economic Community by the Finanzgericht (Finance Court) (the competent court in taxation matters) of the Saarland 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, R. Monaco, J. Mertens de Wilmars and P. Pescatore, 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 referring the matter: arguments of the Finanzgericht

On the second question

On the second question

On the third and fifth questions

On the sixth question

On the seventh question

On the eighth and tenth questions

On the eleventh question

On the twelfth question

II — Procedure

III — Summary of the observations submitted by the parties concerned

1. The first, second and sixth questions

The sixth question

2. The third, fourth and fifth questions

3. The seventh question

4. The eighth, ninth and tenth questions

5. The eleventh and twelfth questions

With regard to the twelfth question, the principles to be deduced from the case-law of the Court allow the inference that an individual may rely upon an infringement of Article 11 or Regulation No 22 before national courts.

I — The effects of Article 97 (third to fifth questions)

II — The concept of average rates and the taxation referred to in Article 95 (first, second and sixth to tenth questions)

III — The interpretation of Article 11 of Regulation No 22 of the Council (eleventh and twelfth questions)

IV — Costs

1 In this case the Court on 16 May 1968 made an order similar to that in Case 13/67 (see p. 187).