JUDGMENT OF 13. 7. 1978 — CASE 8/78 MILAC v HAUPTZOLLAMT FREIBURG

In Case 8/78 REFERENCE to the Court pursuant to Article 177 of the EEC Treaty by the Finanzgericht (Finance Court) Baden-Württemberg 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: J.-P. Warner Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

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

A — Observations submitted by Milac

B — Observations submitted by the Council

C — Observations submitted by the Commission

The First question

The second question

The third question

Decision

Costs