JUDGMENT OF 7. 5. 1981 — CASE 153/80 RUMHAUS HANSEN v HAUPTZOLLAMT FLENSBURG

In Case 153/80 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 (Second Chamber) composed of: P. Pescatore, President of Chamber, A. Touffait and O. Due, Judges, Advocate General: G. Reischl Registrar: A. Van Houtte

gives the following

JUDGMENT

Facts and Issues

I — Facts and written procedure

II — Written observations submitted to the Court

Comparison of the undertakings and of the conditions of production

The factor of the volume of production

The factor of the legal or economic unit

The question whether the decisive factor in the interpretation of Article 95 is the similarity of imported products and domestic products (first paragraph of Article 95) or the existence of a competitive relationship between the products (second paragraph of Article 95) or the fact that imported products and domestic products are subject to similar conditions of production

The question whether the extension to imported goods of a tax advantage for domestic goods may be made dependent upon the volume of production of each manufacturing concern as a legal or economic unit

The replies to be given to the questions submitted

III — Oral procedure

Decision

Costs