JUDGMENT OF 5. 7. 1978 — CASE 138/77 LUDWIG v FREE AND HANSEATIC CITY OF HAMBURG

In Case 138/77 REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesverwaltungsgericht (Federal Administrative Court) 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 following

JUDGMENT

Facts and Issues

I — Facts and procedure

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

Observations of the appellant in the main action

Observations of the respondent in the main action

(A) Do the charges at issue constitute charges having an effect equivalent to a customs duty?

I — Consideration for a service actually provided

II — Charges relating to a general system of internal taxation

III — Charges imposed by Community law

(B) At all events the charges at issue come within the exception provided in Article 20 (2) of Regulation No 805/68

Observations of the Commission

III — Oral procedure

Decision

Costs