JUDGMENT OF 20. 3. 1980 — JOINED CASES 87, 112 AND 113/79 BAGUSAT v HAUPTZOLLAMT BERLINPACKHOF

In Joined Cases 87, 112 and 113/79 REFERENCE to the Court under Article 177 of the EEC Treaty by the Seventh Senate of the Bundesfinanzhof [Federal Finance Court] for a preliminary ruling in the actions pending before that court between

THE COURT (Third Chamber) composed of: H. Kutscher, President, J. Menens de Wilmars and Lord Mackenzie Stuart, Judges, Advocate General: G. Reischl Registrar: H. A. Rühi, Principal Administrator

gives the following

JUDGMENT

Facts and Issues

I — Facts and procedure

II — Written observations submitted to the Court

Ill — Oral procedure

Decision

Costs