JUDGMENT OF 8. 12. 1970 — CASE 14/70 BAKELS v OBERFINANZDIREKTION MÜNCHEN

In Case 14/70 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, A. M. Donner (Rapporteur) and A. Trabucchi, Presidents of Chambers, R, Monaco, J. Mertens de Wilmars, P. Pescatore and H. Kutscher, Judges, Advocate-General: K. Roemer Registrar: A. Van Houtte

gives the following

JUDGMENT

Issues of fact and of law

Summary of facts and of procedure

Summary of the observations of the parties

1 — The first question

2 — The second question

(a) Observations of the Commission

(b) Observations of the German Government

(c) Observations of the plaintiff

3 — The third question

(a) Observations of the Commission

(b) Observations of the German Government

(c) Observations of the plaintiff

Grounds of judgment

The first question

The second question

The third question

Costs

1 Heading 21.07Food preparations not elsewhere specified or included.

2 Cf. Annex III to Regulation (EEC) No 950/68 of the Council of 28 June 1968, relating to the Common Customs Tariff (OJ L 172, of 22. 7. 1968, p. 1 et seq.).

3 Heading 38.19 : Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical allied or industries not elsewhere specified or included.

4 Judgment of 10 March 1970, AZ: III A/5-51069-112/70.

5 Cf. Regulation No 950/68/EEC, (OJ L 172 of 22. 8. 1968, p. 11).