JUDGMENT OF 5. 4. 1979 — CASE 157/78 TRAWIGO v HAUPTZOLLAMT AACHEN-NORD

In Case 157/78 REFERENCE to the Court under Article 177 of the EEC Treaty by the Finanzgericht [Finance Court] Düsseldorf for a preliminary ruling in the proceedings pending before that court between

THE COURT, composed of: J. Mertens de Wilmars, President of the First Chamber, acting as President, Lord Mackenzie Stuart (President of the Second Chamber), P. Pescatore, M. Sørensen, A. O'Keeffe, G. Bosco and A. Touffait, Judges, Advocate General: H. Mayras Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

A — The framework of the regulations

B — The facts

C — The question referred for a preliminary ruling

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

A — Observations submitted by Trawigo GmbH & Co. KG

1. Breach of the authorizing rule

2. Breach of the principle of proportionality

3. Breach of the prohibition on discrimination laid down in Article 40 (3) of the Treaty

B — Observations submitted by the Irish Government

C — Observations submitted by the Italian Government

D — Observations submitted by the Commission

Decision

Costs

1 Translator's note: This is a corrected version of the text appearing in the Official Journal, which is defective; cf. Mr Advocate General Warner's comments in Case 29/77 Roquette 1977 ECR 1835. at p. 1847.