JUDGMENT OF 13. 3. 1979 — CASE 91/78 HANSEN v HAUPTZOLLAMT FLENSBURG

In Case 91/78 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht [Finance Court] Hamburg for a preliminary ruling in the action pending before that court between

THE COURT composed of: H. Kutscher, President, J. Mertens de Wilmars and Lord Mackenzie Stuart (Presidents of Chambers), A. M. Donner, P. Pescatore, M. Sørensen, A. O'Keeffe, G. Bosco and A. Touffait, Judges, Advocate General: F. Capotorti Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Written observations submitted to the Court

(a) Question 1

(b) Question 2 (a)

(c) Question 2 (b)

(d) Question 2 (c)

(e) Question 2 (d)

(f) Question 3

(a) Question 1

(b) Question 2 (a) and (b)

(c) Question 2 (c)

(d) Question 2 (d)

(e) Question 3

(a) Questions 1 and 2

(b) Question 3

III — Oral procedure

Decision

Question 1

Question 2

Question 3

Costs