JUDGMENT OF 23.3.1972 — CASE 85/71 KAMPFFMEYER v EINFUHR- UND VORRATSSTELLE GETREIDE

In Case 85/71 Reference to the Court under Article 177 of the EEC Treaty by the Hessisches Finanzgericht Kassel 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, R. Monaco (Rapporteur) and P. Pescatore, Judges, Advocate-General: K. Roemer Registrar: A. Van Houtte

gives the following

JUDGMENT

Issues of fact and of law

— Facts and procedure

II — Observations submitted under Article 20 of the Protocol on the Statute of the Court

A — Observations submitted by Kampffmeyer

B — Observations submitted by the Einfuhr- und Vorratsstelle für Getreide und Futtermittel

C — Written observations submitted by the Commission of the EC

(a) The question whether the rates of refund are maximum rates

(b) The fixing of different refund rates

Grounds of judgment

Costs