JUDGMENT OF 14. 7. 1971 — CASE 14/71 HENCK v HAUPTZOLLAMT EMMERICH

In Case 14/71 Reference to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof, Seventh Chamber, 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 — Observations submitted under Article 20 of the Protocol on the Statute of the Court of Justice

Admissibility

The substance of the case

Grounds of judgment

The jurisdiction of the Court

On the substance of the case

Costs