JUDGMENT OF 22. 1. 1975 — CASE 55/74 UNKEL v HAUPTZOLLAMT HAMBURG-JONAS

In Case 55/74 Reference to the Court under Article 177 of the EEC Treaty by the Finanzgericht Hamburg for a preliminary ruling in the action pending before that court between

THE COURT composed of: R. Lecourt, President, J. Mertens de Wilmars (Rapporteur) and Lord Mackenzie Stuart, Presidents of Chambers, A. M. Donner, R. Monaco, P. Pescatore and H. Kutscher, Judges, Advocate-General: J.-P. Warner Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts

I — Facts and procedure

II — Observations submitted under Article 20 of the Statute of the Court of Justice

A — On the first question

1. Observations of the plaintiff in the main action

2. Observations of the defendant in the main action

3. Observations of the Commission

B — On the second question

1. Observations of the plaintiff in the main action

2. Observations of the defendant in the main action

3. Observations of the Commission

C — On the third question

1. Observations of the plaintiff in the main action

2. Observations of the defendant in the main action

3. Observations of the Commission

III — Oral procedure

Law

Costs

1 Translator's Note: The court is here asking for an interpretation of the word Unterlagen in the German text of the Regulation; no corresponding word appears in the authentic English text, where the phrase: Die Unterlagen fur die Zahlung der Erstattung sind innerhalb einer Ausschlußfrist von 6 Monaten . . . einzureichen is translated as: The time-limit for claiming payment of the refund shall be six months …

2 Translator's Note: This section of the control copy is described in Article 5 of Regulation No 2586/69 as being entitled Special Remarks. In fact, this section of the form, in the Annex to Regulation No 2315/69, is headed Additional Information.