JUDGMENT OF 23.3.1972 — CASE 36/71 HENCK v HAUPTZOLLAMT EMDEN

In Case 36/71 Reference to the Court under Article 177 of the EEC Treaty by the Finanzgericht Hamburg (Fifth Chamber) 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, Presidents of Chambers, A. M. Donner, A. Trabucchi (Rapporteur), 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 of the procedure

II — Observations submitted pursuant to Article 20 of the Protocol on the Statute of the Court of Justice

The first question

The second question

The third question

Grounds of judgment

Costs