JUDGMENT OF 24. 10. 1973 — CASE 5/73 BALKAN-IMPORT-EXPORT v HAUPTZOLLAMT BERLIN-PACKHOF

In Case 5/73 Reference to the Court under Article 177 of the EEC Treaty by the Finanzgericht (Fiscal Court) of Berlin for a preliminary ruling in the action pending before that court between

THE COURT composed of: R. Lecourt, President, A. M. Donner and M. Sørensen, Presidents of Chambers, R. Monaco, J. Mertens de Wilmars (Rapporteur), P. Pescatore, H. Kutscher, C. Ó Dálaigh, Lord 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 submitted under Article 20 of the Statute of the Court of Justice

A — Observations of the plaintiff in the main action

First Question

Second Question

Third Question

B — Observations of the Council

First Question

Second Question

C — Observations of the German Government

First Question

Second Question

D — Observations of the Commission

Economic context

First Question

Second Question

Third Question

Grounds of judgment

Analysis of the compensatory amounts system

I — Question one

(a) The legal basis of Regulation (EEC) No 974/71

(b) The form in which the disputed measure was adopted

(c) The question of proportionality

(d) Contravention of Articles 39 (1) (c), 40 (3) (second paragraph) and 110 of the Treaty

(e) Contravention of Article 19 of Regulation (EEC) No 804/68

II — Question two

III — Question three

Costs

Costs