JUDGMENT OF 24. 6. 1970 — CASE 73/69 OEHLMANN v HAUPTZOLLAMT MÜNSTER

In Case 73/69 Reference to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof for a preliminary ruling in the action pending before that court between

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

gives the following

JUDGMENT

Issues of fact and of law

I — Facts and procedure

Article 17 of Regulation No 19

Article 7 of Regulation No 54/62

Article 9 of Regulation No 87/62

II — Observations submitted in accordance with Article 20 of the Protocol on the Statute of the Court of Justice.

A — On the first question

1 — The observations of the plaintiff

2 — The observations of the Commission

B — On the second question

1 — The observations of the plaintiff

2 — Observations of the Commission

C — On the third question

1 — The observations of the plaintiff

2 — Observations of the Commission

Grounds of judgment

The first question

The second question

The third question

Costs