JUDGMENT OF 8. 5. 1974 — CASE 183/73 OSRAM v OBERFINANZDIREKTION

In Case 183/73 Reference to the Court under Article 177 of the EEC treaty by the Bundesfinanzhof (Federal Fiscal Court) 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 (Rapporteur), Presidents of Chambers, R. Monaco, J. Mertens de Wilmars, P. Pescatore, H. Kutscher, C. Ó Dálaigh and A. J. Mackenzie Stuart, Judges, Advocate-General: A. Trabucchi Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts

I — Facts and procedure

II — Written observations submitted to the Court

Law

The first and second questions

The third question

Costs

1 Translator's Note: Sic. The words in fact used in the CCT under this heading are as follows: ampoules et enveloppes tubulaires en verre, ouvertes, non finies … (open, unfinished bulbs and tubular envelopes of glass).