JUDGMENT OF 22. 10. 1974 — CASE 27/74 DEMAG v FINANZAMT DUISBURG-SÜD

In Case 27/74 Reference to the Court under Article 177 of the EEC Treaty by the Finanzgericht Düsseldorf for a preliminary ruling in the action pending before that court between

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

1. First Question

2. Second Question

Law

First Question

Second Question

Costs