JUDGMENT OF 31. 1. 1979 — CASE 127/78 SPITTA v HAUPTZOLLAMT FRANKFURT AM MAIN-OST

In Case 127/78 REFERENCE to the Court under Article 177 of the EEC Treaty by the Hessisches Finanzgericht (Finance Court, Hesse) for a preliminary ruling in the action pending before .that court between

THE COURT (First Chamber) composed of: J. Mertens de Wilmars, President of Chamber, A. M. Donner and A. O'Keeffe, Judges Advocate General: H. Mayras Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

I — Summary of the written observations submitted under Article 20 of the Protocol on the Statute of the Court of Justice of the EEC

A — Observations submitted by Spitta & Co.

B — Observations submitted by the Commission

Law

The first part of the question

The second part of the question

The third part of the question

Costs