JUDGMENT OF 4.10.1972 — CASE 9/72 BRUNNER v HAUPTZOLLAMT HOF

In Case 9/72 Reference of the Court under Article 177 of the EEC Treaty by 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 (Rapporteur) and H. Kutscher, Presidents of Chambers, A. M. Donner and R. Monaco, Judges, Advocate-General: K. Roemer Registrar: A. Van Houtte

gives the following

JUDGMENT

Issues of fact and of law

I — Summary of facts and of procedure

II — Summary of the observations

A — Observations of the Netherlands Government

B — Observations of the Government of the Italian Republic

C — Observations of the Commission of the European Communities

D — Oral observations of the plaintiff in the main action

Grounds of judgment

Costs