JUDGMENT OF 5. 12. 1973 — CASE 126/73 BUSCH v HAUPTZOLLAMT HAMBURG-ERICUS

In Case 126/73 Reference to the Court under Article 177 of the EEC Treaty by the Hamburg Finanzgericht (IVth Senate) 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 (Rapporteur), J. Mertens de Wilmars, P. Pescatore, H. Kutscher, C. Ó Dálaigh and A. J. Mackenzie Stuart, Judges, Advocate-General: J. P. Warner 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 Protocol on the Statute of the Court of Justice

A — Observations submitted by the plaintiff

B — Observations submitted by the Commission

C — Observations submitted by the Federal Republic of Germany

Grounds of judgment

Costs