JUDGMENT OF 9. 10. 1973 — CASE 12/73 MURAS v HAUPTZOLLAMT HAMBURG-JONAS

In Case 12/73 Reference to the Court under Article 177 of the EEC Treaty by the Hamburg Finanzgericht, for a preliminary ruling in the action pending before that Court between

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

gives the following

JUDGMENT

Issues of fact and of law

I — Facts and procedure

Arguments of the parties to the main action before the national bodies

Grounds of judgment of the Hamburg Finanzgericht

On the first question

On the second question

On the third question

II — Observations under Article 20 of the Statute

A — Observations of the Commission

On the first question

On the second question

On the third question

B — Observations of the plaintiff in the main action

On the first question

On the second question

On the third question

Grounds of judgment

On the first question

On the first part of the second question

On the second part of the second question and the first part of the third question

On the second part of the third question

Costs