JUDGMENT OF 11. 2. 1971 — CASE 37/70 REWE-ZENTRALE v HAUPTZOLLAMT v EMMERICH

Reference to the Court under Article 177 of the EEC Treaty by the Fourth Senate of 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 and A. Trabucchi (Rapporteur), Presidents of Chambers, R. Monaco, J. Mertens de Wilmars, P. Pescatore and H. Kutscher, Judges, Advocate-General: A. Dutheillet de Lamothe Registrar: A. Van Houtte

gives the following

JUDGMENT

Issues of fact and of law

I — Summary of facts and of procedure

II — Written observations submitted to the Court

Question I

Question II (1)

Question II (2)

Question III

Question IV

Question V

Grounds of judgment

The first question

The second question

The third question

The fourth question

The fifth question

Costs