JUDGMENT OF 8. 4. 1976 — CASE 106/75 MERKUR-AUSSENHANDEL v HAUPTZOLLAMT HAMBURG-JONAS

In Case 106/75 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, H. Kutscher and A. O'Keeffe, Presidents of Chambers, A. M. Donner, J. Mertens de Wilmars, P. Pescatore, M. Sørensen, Lord Mackenzie Stuart and F. Capotorti, Judges, Advocate-General: G. Reischl Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts

I — Facts and procedure

II — Summary of the written observations submitted to the Court

(a) On the first question

(b) On the second question

(c) On the third question

Law

Costs

1 The last phrase in parentheses does not occur in the original English version of the Brussels Nomenclature (Translator's note).