JUDGMENT OF 27. 10. 1977 - CASE 23/77 KUNSTVEREIN v HAUPTZOLLAMT MUNSTER

In Case 23/77 Reference to the Court under Article 177 of the EEC Treaty by the IVth Senate of the Finanzgericht Münster, for a preliminary ruling in the action pending before that court between

THE COURT (Second Chamber) composed of: P. Pescatore, Acting President of the Second Chamber, Lord Mackenzie Stuart and A. Touffait, Judges, Advocate General: G. Reischl Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and issues

I — Facts and procedure

II — Observations submitted under Article 20 of the Protocol on the Statute of the Court of Justice of the EEC

A — Preliminary general observation

B — The distinction between tariff subheading 49.11 B and tariff heading 99.02

C — Conclusion

III — Oral procedure

Decision

Costs