JUDGMENT OF 15. 12. 1971 — CASE 35/71 SCHLESWIG-HOLSTEINISCHE HAUPTGENOSSENSCHAFT v HAUPTZOLLAMT ITZEHOE

In Case 35/71 Reference to the Court under Article 177 of the EEC Treaty by the Finanzgericht Hamburg for a preliminary ruling in the action pending before that court between

THE COURT composed of: R. Lecourt, President, J. Mertens de Wilmars (Rapporteur) and H. Kutscher, Presidents of Chambers, A. M. Donner, 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 the facts and procedure

II — Observations submitted in accordance with Article 20 of the Protocol on the Statute of the Court of Justice

A — Question I (1 and 2) (the interpretation of paragraph 1 of Article 15 of Regulation No 120/67)

B — Question II (1 and 2) (interpretation of Article 15 (2) of Regulation No 120/67

C — Question II (3)

Grounds of judgment

The first question (I (1 and 2))

The second question (II (1 and 2))

The third question (II (3))

Costs