JUDGMENT OF 16. 12. 1970 — CASE 13/70 CINZANO v HAUPTZOLLAMT SAARBRÜCKEN

In Case 13/70 Reference to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof (Federal Finance Court) (the highest court in taxation matters in the Federal Republic of Germany) for a preliminary ruling in the action pending before that court between

THE COURT composed of: R. Lecourt, President, A. M. Donner and A. Trabucchi, Presidents of Chambers, R. Monaco, J. Mertens de Wilmars, P. Pescatore and H. Kutscher Rapporteur), Judges, Advocate General: A. Dutheillet de Lamothe Registrar: A. Van Houtte

gives the following

JUDGMENT

Issues of fact and of law

I — Facts

II — Terms and reasoning of the order making the reference

III — Procedure

IV— Summary of the observations submitted under Article 20 of the Statute of the Court of Justice of the EEC

Grounds of judgment