JUDGMENT OF 3. 5. 1978 — CASE 131/77 MILAC v HAUPTZOIXAMT SAARBRÜCKEN

In Case 131/77 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht des Saarlandes (Finance Court of the Saarland) 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: F. Capotorti Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and Issues

I — Facts and procedure

II — Written observations submitted pursuant to Article 20 of the Protocol on the Statute of the Court of Justice

III — Oral procedure

Decision

Costs