JUDGMENT OF 27. 9. 1979 — CASE 23/79 GEFLÜGELSCHLACHTEREI FREYSTADT v HAUPTZOLLAMT HAMBURG-JONAS

In Case 23/79 REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof [Federal Finance Court], Munich, 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), P. Pescatore, M. Sørensen, A. O'Keeffe, G. Bosco, A. Touffait and T. Koopmans, Judges, Advocate General: G. Reischl Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and Issues

I — Facts and procedure

II — Written observations submitted to the Court

A — Observations submitted by the plaintiff in the main action

B — Observations submitted by the Government of the Federal Republic of Germany

C — Observations submitted by the Commission of the European Communities

III — Oral procedure

Decision

Costs