JUDGMENT OF 5. 2. 1981 — CASE 50/80 HORVATH v HAUPTZOLLAMT HAMBURG-JONAS

In Case 50/80 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 (First Chamber) composed of: T. Koopmans, President of Chamber, A. O'Keeffe and G. Bosco, Judges, Advocate General: F. Capotorti Registrar: J. A. Pompe, Deputy Registrar

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Summary of written observations submitted to the Court

Questions submitted by the order of 15 January 1980

The supplementary question referred to the Court by the order of 8 July 1980

III — Oral procedure

Decision

Costs