JUDGMENT OF 12. 7. 1977 — CASE 2/77 HOFFMANN'S STÄRKEFABRIKEN v HAUPTZOLLAMT BIELEFELD

In case 2/77 Reference to the Court under Article 177 of the EEC Treaty by the Finanzgericht Münster 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: H. Mayras Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and issues

I — Facts and procedure

First Question (Question 1 (a))

Second Question (Question 1 (b))

Third Question (Question 1 (c)).

B — Observations submitted by the Commission

First Question (Question 1 (a))

Second Question (Question 1 (b))

Third Question (Question 1 (c))

Decision

I — The validity of Article 1 (1) of Regulation No 3113/74 of the Council of 9 December 1974

6 As to (a)

II — The interpretation of the second subparagraph of Article 40 (3) of the EEC Treaty and of Regulation No 1132/74

Costs