JUDGMENT OF 4. 4. 1968 — CASE 27/67 FINK-FRUCHT v HAUPTZOLLAMT MÜNCHEN

In Case 26/67 Reference to the Court under Article 177 of the Treaty establishing the European Economic Community 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), President 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. Subject-matter of the reference: opinion of the Finanzgericht

Question 1

Question 1

Question 2

Question 3

Question 4

Question 5

II — Procedure

III — Summary of the observations submitted by the parties

Question 1

Question 2

Question 3

Question 4

Question 5

Grounds of judgment

Applicability of Articles 95 and 30 in the absence of any competition between imported and domestic products (Question 1)

The direct effect of the second paragraph of Article 95 (Question 3)

The concept of similar products in the first paragraph of Article 95, the relationship between the first and second paragraphs and the interpretation of the second paragraph (Questions 2, 4 and 5)

Costs