JUDGMENT OF 8. 11. 1977 — CASE 26/77 BALKAN-IMPORT-EXPORT v HAUPTZOLLAMT BERLIN-PACKHOF

In Case 26/77 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 (Second Chamber) composed of: M. Sørensen, President of Chamber, P. Pescatore 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

First, question

Second question

Third question

Fourth question

First question

Second question

Third question

Fourth question

First question

Second question

Third question

Fourth question

III — Oral procedure

Decision

The second question, relating to the distinction between the general system and the special system

The first and fourth questions, relating to the fixing of the levy

Application to reopen the oral procedure

Costs