JUDGMENT OF 15. 12. 1971 — CASE 77/71 GERVAIS-DANONE v HAUPTZOLLAMT MÜNCHEN

In Case 77/71 Reference to the Court under Article 177 of the EEC Treaty by the Third Senate of the Finanzgericht München 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 (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 — Facts and procedure

II — Observations submitted to the Court

On question I (a)

On question I (b)

On question I (c)

On Question I (d) (1)

On Question I (d) (2)

On Question I (d) (3)

On Question II (a)

On Question II (b)

Grounds of judgment

The first question

The second question

Costs