JUDGMENT OF 13. 6. 1978 — CASE 139/77 DENKAVIT v FINANZAMT WARENDORF

In Case 139/77 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht Münster for a preliminary ruling in the proceedings pending before that court between

THE COURT composed of: H. Kutscher, President, M. Sørensen (President of Chamber), A. M. Donner, P. Pescatore, Lord Mackenzie Stuart, A. O'Keeffe and A. Touffait, Judges, Advocate General: G. Reischl Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and Issues

I — Facts and procedure

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

A — Observations submitted by the plaintiff in the main action

Preliminary observations

The questions referred by the Finanzgericht Münster

The first question

The second and third questions

Interpretation according to the prohibition on discrimination laid down by Community law

Interpretation according to the aims and functioning of the organization of the market in beef and veal

Interpretation in the light of Article 1 of Regulation (EEC) No 2464/69

B — Observations submitted by the defendant in the main action

C — Observations submitted by the Commission

Preliminary observations

The first question

The second question

The third question

III — Oral procedure

Decision

Costs