JUDGMENT OF 15. 12. 1970 — CASE 31/70 GETREIDE- UND FUTTERMITTEL HANDELSGESELLSCHAFT v HAUPTZOLLAMT HAMBURG

In Case 31/70 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 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 — Facts and procedure

II — Written observations submitted pursuant to Article 20 of the Protocol on the Statute of the Court of Justice

A — Observations submit ted by the Deutsche Getreide- und Futtermittel Handelsgesellschaft mbH

B — Observations submitted by the Dutch Government

C — Observations submitted by the Commission of the European Communities

Grounds of judgment

The first two questions

The third question

Costs