JUDGMENT OF 6. 2. 1973 — CASE 42/72 LÜTTICKE v HAUPTZOLLAMT PASSAU

In Case 42/72, Reference to the Court under Article 177 of the EEC Treaty by the Munich Finanzgericht for a preliminary ruling in the action pending before that court between

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

gives the following

JUDGMENT

Issues of fact and of law

I — Summary of facts and procedure

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

A — Observations submitted by Lütticke

B — Observations of the Commission

Grounds of judgment

Costs