JUDGMENT OF 1. 3. 1973 — CASE 62/72 BOLLMANN v HAUPTZOLLAMT HAMBURG-WALTERSHOF

In Case 62/72 Application to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof 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, J. Mertens de Wilmars, H. Kutscher, C. Ó Dalaigh, M. Sørensen and A. J. Mackenzie Stuart, Judges, Advocate-General: K. Roemer Registrar: A. Van Houtte

gives the following

JUDGMENT

Issues of fact and of law

I — Facts and procedure

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

A — Observations presented by the firm of Paul G. Bollmann

B — Observations presented by the Government of the Federal Republic of Germany

C — Observations presented by the Commission of the European Communities

Grounds of judgment

Costs