JUDGMENT OF 5. 7. 1977 — JOINED CASES 119 AND 120/76 ÖLMÜHLE AND BECHER v HAUPTZOLLAMT HAMBURG AND HAUPTZOLLAMT BREMEN-NORD

In Joined Cases 119 and 120/76 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: 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: F. Capotorti Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and issues

I — Facts and procedure

II — Written observations submitted to the Court

III — Oral procedure

Decision

Costs