JUDGMENT OF 24. 10. 1973 — CASE 10/73 REWE-ZENTRAL v HAUPTZOLLAMT KEHL

In Case 10/73 Reference to the Court under Article 177 of the EEC Treaty by the Finanzgericht of Baden-Württemberg 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 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 submitted under Article 20 of the Statute of the Court

A — Observations of the plaintiff in the main action

On the first question

On the second question

On the third question

B — Observations of the German Government

On the first question

On the second question

On the third question

C — Observations of the Council

D — Observations of the Commission

On the first question

On the second question

On the third question

Grounds of judgment

Analysis of the compensatory amounts system

I — Question one

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

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

(c) Whether the application of compensatory amounts within the Community is compatible with Articles 8, 9, 12 and 13 of the Treaty

II — Question two

III — Question three

Costs