JUDGMENT OF 28. 6. 1977 - CASE 118/76 BALKAN-IMPORT-EXPORT v HAUPTZOLLAMT BERLIN-PACKHOF

In Case 118/76 Reference to the Court under Article 177 of the EEC Treaty by the Finanzgericht (Finance Court) Berlin for a preliminary ruling in the action 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. Sørensen, Lord Mackenzie Stuart, A. O'Keeffe, G. Bosco and A.Touffait, Judges, Advocate-General: G. Reischl Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and issues

I — Facts and written procedure

II — Written observations submitted to the Court

The first question

The other questions

The question of national powers

The question of the existence of a principle of Community law

Secondary considerations

III — Oral procedure

Decision

Costs