JUDGMENT OF 30. 11. 1978 — CASE 88/78 HAUPTZOLLAMT HAMBURG-JONAS v KENDERMANN

In Case 88/78 REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof for a preliminary ruling in the proceedings pending before that court between

THE COURT (Second Chamber), composed of: Lord Mackenzie Stuart, President, M. Sørensen and A. Touffait, Judges, Advocate General: G. Reischl Acting Registrar: M. Petersen

gives the following

JUDGMENT

Facts and Issues

I — Facts and procedure

II — Written observations submitted to the Court

1. Observations of the plaintiff in the main action

2. Observations of the Commission

III — Oral procedure

Decision

Questions 1 and 2

Question 3

Question 4

Costs