JUDGMENT OF 4. 4. 1968 — CASE 31/67 STIER v HAUPTZOLLAMT HAMBURG

In Case 31/67 Reference to the Court under Article 177 of the EEC Treaty by the Finanzgericht (Finance Court), Hamburg, 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 containing the reference; arguments of the Finanzgericht

II — Procedure

III — Summary of the observations submitted by the parties concerned

Question (a)

Question (b)

Question (c)

Grounds of judgment