JUDGMENT OF 26.4.1972 — CASE 92/71 INTERFOOD v HAUPTZOLLAMT HAMBURG

In Case 92/71 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 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

I— Summary of the facts and procedure

Question I

Question II

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

A — Observations submitted by Interfood GmbH

The first question

The second question

B — Written observations submitted by the Government of the Federal Republic of Germany

The first question

The second question and as an alternative

C — Written observations submitted by the Commission of the European Communities

The first question

The second question

Grounds of judgment

The first question

Costs