JUDGMENT OF 23. 11. 1976 — CASE 28/76 MILAC v HAUPTZOLLAMT FREIBURG

In Case 28/76, Reference to the Court pursuant to Article 177 of the EEC Treaty by the Finanzgericht of Baden-Württemberg, for a preliminary ruling in the proceedings pending before that court between:

THE COURT composed of: H. Kutscher, President, A. M. Donner and P. Pescatore, Presidents of Chambers, J. Mertens de Wilmars, M. Serensen, Lord Mackenzie Stuart and A. O'Keeffe, Judges, Advocate-General: J.-P. Warner Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts

I — Facts and written procedure

II — Written observations submitted pursuant to Article 20 of the Protocol on the Statute of the Court of Justice of the EEC

A — Observations submitted by Milac GmbH Groß- und Außenhandel

1. The first question

2. The second question

B — Observations submitted by the Commission of the European Communities

I — The first question

II — The second question

Law

The first question

The second question

Costs