JUDGMENT OF 3. 3. 1971 — CASE 51/70 LÜTTICKE v HAUPTZOLLAMT PASSAU

In Case 51/70 Reference to the Court under Article 177 of the EEC Treaty by the Finanzgericht München 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 — Summary of the facts and procedure

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

A — Observations submitted by Lütticke

B — Observations submitted by the Commission of the European Communities

Grounds of judgment

The first question

Costs