JUDGMENT OF 14. 12. 1972 — CASE 38/72 VAN DE POL v HAUPTZOLLAMT TRIER

In Case 38/72 Reference to the Court under Article 177 of the EEC Treaty by the Finanzgericht Rheinland-Pfalz (Finance court of the Rhineland-Palatinate) for a preliminary ruling in the action pending before that court between

THE COURT composed of: R. Lecourt, President, R. Monaco and P. Pescatore (Rapporteur), Presidents of Chambers, A. M. Donner, A. Trabucchi, J. Mertens de Wilmars and H. Kutscher, Judges, Advocate-General: H. Mayras Registrar: A. Van Houtte

gives the following:

JUDGMENT

Issues of fact and of law

I — Facts and procedure

II — Observations submitted to the Court

Questions 1 and 2

Question 3

Question 4

Questions 5 and 6

Questions 7 and 8

Grounds of judgment

Costs