JUDGMENT OF 8. 12. 1977 - CASE 62/77 CARLSEN-VERLAG v OBERFINANZDIREKTION KOLN

In Case 62/77 Reference to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof (Federal Finance Court) of the Federal Republic of Germany for a preliminary ruling in the action pending before that court between

THE COURT (Second Chamber) composed of: M. Sørensen, President of Chamber, Lord Mackenzie Stuart and A. Touffait, Judges, Advocate-General: F. Capotorti Registrar: H. J. Eversen (Deputy Registrar)

gives the following

JUDGMENT

Facts and issues

I — Facts and Procedure

II — Summary of the written observations

Ill — Oral procedure

Decision

Costs

1 Translator's note: In order adequately to convey the sense of the original, literal translations are given of the Common Customs Tariff wherever that sense does not emerge from the official English version.