JUDGMENT OF 29. 5. 1974 — CASE 185/73 HAUPTZOLLAMT BIELEFELD v KÖNIG

In Case 185/73 Reference to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof 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, P. Pescatore, H. Kutscher, C. Ó Dálaigh and A. J. Mackenzie Stuart (Rapporteur), Judges Advocate-General: A. Trabucchi Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts

I — Facts

II — Summary of the grounds of the order for reference

Concerning the first and second questions

Concerning the third question

III — Procedure

Written observations submitted to the Court

A — Observations of the Commission of the EEC

As to the first question

As to the second question

As to the third question

B — Observations of the Council

As to the first question

As to the second question

As to the third question

C — Observations of the United Kingdom

As to the second question

D — Observations of Ireland

As to the second question

Oral procedure

Law

As to the first question

As to the second question

As to the third question

Costs

1 Translator's Note: This appears in the French version of the CCT as follows: Alcool éthylique non dénaturé de moins de 80o; (ethyl alcohol, undenatured, of a strength of less than 80o).