JUDGMENT OF 15. 1. 1974 — CASE 154/73 BECHER v HAUPTZOLLAMT EMDEN

In Case 154/73 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, M. Sørensen (Rapporteur), President of Chamber, R. Monaco, J. Mertens de Wilmars, P. Pescatore, H. Kutscher and C. Ó Dálaigh, Judges, Advocate-General: A. Trabucchi Registrar: A. Van Houtte

gives the following

JUDGMENT

Issues of fact and of law

I — Facts and procedure

I — Facts and procedure

II — Observations presented before the Court

Grounds of judgment

As to the first question

As to the second question

Costs