JUDGMENT OF 17. 6. 1971 — CASE 3/71 BAGUSAT v HAUPTZOLLAMT BERLIN

In Case 3/71 Reference to the Court under Article 177 of the EEC Treaty by the Finanzgericht (Finance Court) Berlin 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, J. Mertens de Wilmars, P. Pescatore (Rapporteur) 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 — Facts and procedure

II — Observations submitted to the Court

A — The first question

B — The second question

C — The third question

Grounds of judgment

The first question

The second and third questions

Costs