JUDGMENT OF 27. 10. 1971 — CASE 6/71 RHEINMÜHLEN v EINFUHR- UND VORRATSSTELLE GETREIDE

In Case 6/71 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, J. Mertens de Wilmars and H. Kutscher (Rapporteur), Presidents of Chambers, A. M. Donner, A. Trabucchi, R. Monaco and P. Pescatore, Judges, Advocate-General: A. Dutheillet de Lamothe Registar: A. Van Houtte

gives the following

JUDGMENT

Facts

I — Facts and procedure

1. Examination of the provisions applicable during the relevant period

A — Community law

B — German law

2. Facts

3. Operative part of the order referring the matter and the grounds therefor

4. Procedure

II — Observations submitted under Article 20 of the Protocol on the Statute of the Court of Justice of the EEC

1. The first question

2. The second question

3. The third question

Law

The first question

The second question

The third question

Costs