JUDGMENT OF 24. 11. 1971 — CASE 30/71 SIEMERS v HAUPTZOLLAMT BAD REICHENHALL

In Case 30/71 Reference to the Court under Article 177 of the EEC Treaty by the IIIrd Senate of the Finanzgericht München in the action pending before that court between

THE COURT composed of: R. Lecourt, President, J. Mertens de Wilmars and H.Kutscher, Presidents of Chambers, A. M. Dormer (Rapporteur), A. Trabucchi, R. Monaco and P. Pescatore, Judges. Advocate-General: K. Roemer 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 (a)

Question I (b)

Question I (c)

Question I (d) (1)

Question I (d) (2)

Question I (d) (3)

Question II (a)

Question II (b)

Grounds of judgment

The first question

The second question

Costs