JUDGMENT OF 21. 2. 1979 — CASE 138/78 STÖLTING v HAUPTZOLLAMT HAMBURG-JONAS

In Case 138/78, 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: J. Mertens de Wilmars, Acting President, and Lord Mackenzie Stuart (Presidents of Chambers), A. M. Donner, P. Pescatore, M. Sørensen, A. O'Keeffe and G. Bosco, Judges, Advocate General: H. Mayras Registrar: J. A. Pompe, Assistant Registrar

gives the following

JUDGMENT

Facts and Issues

I — Facts and procedure

The legislative framework

Facts

II — Summary of the written observations submitted to the Court

1. Question 1

2. Questions 2 and 3

III — Oral procedure

Decision

Costs