JUDGMENT OF 15. 12. 1977 —CASE 60/77 FUSS v OBERFINANZDIREKTION MUNCHEN

In Case 60/77 Reference to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof (Federal Finance Court) for a preliminary ruling in the action pending before that court between

THE COURT (First Chamber) composed of: G. Bosco, President of Chamber, J. Mertens de Wilmars and A. O'Keeffe, Judges, Advocate-General: J.-P. Warner Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and issues

I — Facts and written procedure

II — Written observations submitted under Article 20 of the Statute of the Court of Justice of the EEC

III — Oral procedure

Decision

Costs