JUDGMENT OF 26. 5. 1977 — CASE 108/76 KLÖCKNER v OBERFINANZDIREKTION MÜNCHEN

In Case 108/76 Reference to the Court pursuant to Article 177 of the Treaty establishing the European Economic Community by the Bundesfinanzhof (VIIth Senate) of the Federal Republic of Germany for a preliminary ruling in the action pending before that court between

THE COURT (Second Chamber) composed of: P. Pescatore, President of Chamber, Lord Mackenzie Stuart and A. Touffait, Judges, Advocate-General: G. Reischl Registrar: H. J. Eversen (Deputy Registrar)

gives the following

JUDGMENT

Facts and issues

I — Facts and written procedure

II — Summary of the observations submitted pursuant to Article 20 of the Statute of the Court

III — Oral procedure

Decision

Costs