JUDGMENT OF 21. 10. 1970 — CASE 23/70 HASELHORST v FINANZAMT DÜSSELDORF

In Case 23/70 Reference to the Court under Article 177 of the EEC Treaty by the Finanzgericht Düsseldorf 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, W. Strauß, R. Monaco, J. Mertens de Wilmars and P. Pescatore, Judges, Advocate-General: K. Roemer Registrar: A. Van Houtte

gives the following

JUDGMENT

Issues of fact and of law

I — Facts and procedure

II — Summary of the observations of the parties

1 — The first question

(a) Observations of the Commission

(b) Observations of the plaintiff

2 — The second question

(a) Observations of the Commission

(b) Observations of the plaintiff

(c) Observations of the German Government

3 — The third question

(a) Observations of the Commission

(b) Observations of the plaintiff

(c) Observations of the German Government

Grounds of judgment

The first question

The second question

The third question

Costs

1 Translator's note: the third paragraph would appear to be meant.