JUDGMENT OF 24. 5. 1978 — CASE 108/77 WAGNER v HAUPTZOLLAMT HAMBURG-JONAS

In Case 108/77 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht (Finance Court) Hamburg for a preliminary ruling in the action pending before that court between

THE COURT composed of: H. Kutscher, President, M. Sørensen and G. Bosco (Presidents of Chambers), A. M. Donner, J. Mertens de Wilmars, P. Pescatore, Lord Mackenzie Stuart, A. O'Keeffe and A. Touffait, Judges, Advocate General: J.-P. Warner Registrar: A. Van Houtte

gives the present

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Summary of written observations submitted to the Court in pursuance of Article 20 of the Protocol on the Statute of the Court of Justice of the EEC

Decision

First question

Second question

Costs