JUDGMENT OF 8. 12. 1970 — CASE 28/70 WITT v HAUPTZOLLAMT LÜNEBURG

In Case 28/70 Reference to the Court under Article 177 of the EEC Treaty by the Finanzgericht Hamburg 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 (Rapporteur), 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

I — Issues of fact and of law

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

A — Observations submitted by Otto Witt

B — Observations of the Commission

Grounds of judgment

Costs